CRA rules that an IP address is not an "address" for HST purposes
11 September 2012 - 11:18am
CRA found that an IP address is not an "address" in the New Harmonized Value-added Tax System Regulations. Therefore, online service providers cannot rely on IP addresses to determine at which provincial rate to charge HST. Pursuant to s. 8(c) of the Regulations, such a provider must therefore charge at the highest possible provincial rate, which is the 15% rate in Nova Scotia. (Nova Scotia is currently set to reduce this rate back to 13%.)
Scott Armstrong. Summary of 23 November 2011, Ruling Case No. 131828 under ETA - New Harmonized Value-added Tax System Regulations.