Place of supply – Services provided by means of telecommunication
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Place of supply – Services provided by means of telecommunication
Use the following rules to determine which GST/HST rate applies for:
Computer-related services
A computer-related service means either of the following:
- a technical support service that is provided by means of telecommunications and relates to the operation or use of computer hardware or software
- a service involving the electronic storage of information and computer-to-computer transfer of information.
If the supply of the computer-related service is made to a single final recipient, the supply is made in the province where the recipient accesses the services if both of the following conditions apply:
- each of the recipients access the services from a single ordinary location
- the supplier either keeps information to determine that location, or it is their normal business practice to do so
Otherwise, the supply is considered to be made in the province where the recipient's mailing address is located.
If the supply of the computer-related service is made to multiple final recipients, use the general rules for services to determine the province where the supply is made if both of the following conditions apply:
- the recipient accesses the services from a single ordinary location
- the supplier either keeps information to determine that location, or it is their normal business practice to do so
Otherwise, the supply is considered to be made in the province where the recipient's mailing address is located.
Premium rate telephone services
A supply of a service provided by telephone and accessed by calling a number beginning with 1-900 or with the local telephone prefix 976 is made in the province where the telephone call originates.
Forms and publications
- Date modified:
- 2016-07-07