Example 1

An individual from Brandon, Manitoba receives a speeding ticket in Kenora, Ontario. The individual hires a lawyer from Kenora to contest the ticket. The service will be considered as having been made in Ontario because it is made in connection with litigation in Ontario. Accordingly, the lawyer will charge the HST at the rate of 13%.

Example 2

An individual from Cold Lake, Alberta is injured during a fishing trip in Newfoundland and Labrador. After returning to Alberta, the individual telephones a lawyer to determine whether the individual has a cause of action against the Newfoundland and Labrador charter company that organized the trip. The lawyer obtains the home address of the recipient in the normal course of business. The lawyer advises the individual that he does have a cause of action and the lawyer is advised to file a statement of claim against the charter company. The statement of claim is filed in Newfoundland and Labrador. The supply of the services by the lawyer prior to the commencement of the litigation is considered to be made in the province of Alberta based on the general place of supply rule for services. The supplier has obtained the home address of the recipient that is in the province of Alberta. The subsequent supply of litigation services by the lawyer are considered to be made in Newfoundland and Labrador, the province in which the civil litigation is commenced.