GST/HST Memorandum 3-3-6, Place of Supply in a Province – General Rules for Services, April 2026

Must reasonably be considered a business address and need not be the contracting address

24. For purposes of paragraphs 13(1)(a) and (b) of the...

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Most closely-connected address is generally the contracting address

35. The address of the recipient from which the supplier is hired pursuant to...

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S. 13(1)(c) address might be a billing address

39. For purposes of this part of General Rule 1, there is no requirement for the address of the...

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