Personal services
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Personal services
The general rules for supplies of services will not apply to personal services. Furthermore, the place of supply rule for personal services explained below will not apply to the supply of an advisory, consulting or professional service. These services will generally be subject to the general place of supply rules for services, unless another specific rule applies to them.
A supply of a service (other than an advisory, consulting or professional service) that is all or substantially all (90% or more) performed in the presence of the individual to whom it is rendered (referred to as a "personal service") and the Canadian element of which is performed primarily (more than 50%) in the participating provinces, is made in the participating province in which the greatest proportion of the service that is performed in the participating provinces is performed.
If this rule does not result in the supply of the personal service being made in a participating province because the personal service is equally performed in two or more participating provinces, the supply of the service is made in the participating province among those provinces that has the highest rate for the provincial part of the HST. If two or more of the participating provinces in this case have the same rate for the provincial part of the HST, HST will be required to be charged by the supplier using that particular rate.
If all or substantially all (90% or more) of a personal service is performed in the presence of the individual to whom it is rendered and the Canadian element of the service is performed less than primarily (50% or less) in the participating provinces, the supply is made in a non-participating province.
Example
A service of cutting an individual's hair at a salon in Sudbury, Ontario will be considered to be supplied in Ontario and the HST will apply to the service. However, where a service of cutting an individual's hair is performed at a salon in Regina, Saskatchewan, the GST will apply to the service. The supply will be considered as having been made outside the participating provinces.
Forms and publications
- Date modified:
- 2013-04-12