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Excise and GST/HST News – No. 119, April 2025-- summary under Section 9 Summary Under Tax Topics- Excise Tax Act- Schedules- Schedule VI- Part II- Section 9 list of the particulars that should be recorded by a supplier of contact lenses or eyeglasses (if it does not have the prescription) The Supply of Prescription Eyeglasses and Contact Lenses … Alternative of retaining particulars of prescription (pp. 1-2) In Excise and GST/HST News No. 113 CRA indicated that the simplest way for a supplier to demonstrate that a supply of contact lenses or eyeglasses was made to a consumer pursuant to a valid prescription or assessment record, as required by s. ...

GST/HST Memorandum 3-3-5 “Place of Supply in a Province – General Rules for Intangible Personal Property” January 2025-- summary under Subsection 136.1(1) Summary Under Tax Topics- Excise Tax Act- Section 136.1- Subsection 136.1(1) Application of place-of-supply rules can change at the beginning of each lease interval 19. … [S]eparate supplies of intangible personal property that are deemed to be made for each lease interval may be subject to the GST or the HST at a different rate, to the extent that those supplies are deemed to be made in a different province based on the application of the place of supply rules for intangible personal property. ...

GST/HST Memorandum 3-3-5 “Place of Supply in a Province – General Rules for Intangible Personal Property” January 2025-- summary under Clause 8(1)(b)(i)(B) Summary Under Tax Topics- Excise Tax Act- Regulations- New Harmonized Value-Added Tax System Regulations- Section 8- Paragraph 8(b)- Subparagraph 8(b)(i)- Clause 8(1)(b)(i)(B) Example 21 A lawyer operating an Ontario law firm and living in Quebec purchases access to an online law website by a subscription from an Ontario content provider and, consistent with the ordinary business practice of the provider, provides the law firm address as the business address and the lawyer's home address as the billing address. The Ontario contracting address is the one most closely connected with the supply and the IPP may be used in Ontario – so that the province of supply is Ontario. ...

GST/HST Memorandum 3-3-5 “Place of Supply in a Province – General Rules for Intangible Personal Property” January 2025-- summary under Canadian Rights Summary Under Tax Topics- Excise Tax Act- Regulations- New Harmonized Value-Added Tax System Regulations- Section 2- Canadian Rights Limitation in situs of use determined by the agreement or by factual limitations 14. The general place of supply rules can require a determination of the extent, if any, to which the use of the Canadian rights is limited to one or more provinces, which may generally be found in the terms of the agreement for the supply governing the use of the rights. … 15. ...

GST/HST Memorandum 3-3-5 “Place of Supply in a Province – General Rules for Intangible Personal Property” January 2025-- summary under Paragraph 6(2)(a) Summary Under Tax Topics- Excise Tax Act- Regulations- New Harmonized Value-Added Tax System Regulations- Section 6- Subsection 6(2)- Paragraph 6(2)(a) Example 5 A student in Ontario with a New Brunswick permanent address purchases for $250 at an Ontario membership desk a six-month membership to use the club’s fitness facilities, which are in both provinces. ...

GST/HST Memorandum 3-3-5 “Place of Supply in a Province – General Rules for Intangible Personal Property” January 2025-- summary under Clause 6(2)(b)(i)(C) Summary Under Tax Topics- Excise Tax Act- Regulations- New Harmonized Value-Added Tax System Regulations- Section 6- Subsection 6(2)- Paragraph 6(2)(b)- Subparagraph 6(2)(b)(i)- Clause 6(2)(b)(i)(C) Reg. 6(2)(b)(i)(C) could apply, e.g., to a billing address 53. ... [In this context] … there is no requirement for the address of the recipient to be an address at which the recipient is located. 55. The types of addresses that could fall under this … Rule … could include an address of the recipient such as a billing address. ...

GST/HST Memorandum 3-3-5 “Place of Supply in a Province – General Rules for Intangible Personal Property” January 2025-- summary under Paragraph 6(2)(c) Summary Under Tax Topics- Excise Tax Act- Regulations- New Harmonized Value-Added Tax System Regulations- Section 6- Subsection 6(2)- Paragraph 6(2)(c) Example 10 An Ontario company supplies a Quebec company with a copyright for $500 that can only be used in Ontario and Nova Scotia and, in the ordinary course of business, obtains a Quebec address of the recipient. ...

GST/HST Memorandum 3-3-5 “Place of Supply in a Province – General Rules for Intangible Personal Property” January 2025-- summary under Clause 8(b)(i)(A) Summary Under Tax Topics- Excise Tax Act- Regulations- New Harmonized Value-Added Tax System Regulations- Section 8- Paragraph 8(b)- Subparagraph 8(b)(i)- Clause 8(b)(i)(A) Example 15 An Ontario company licenses software to a Quebec company for use throughout Canada with the only business address of the recipient received in the ordinary course of business being an address in Quebec, which is the place of supply. ...

GST/HST Memorandum 3-3-5 “Place of Supply in a Province – General Rules for Intangible Personal Property” January 2025-- summary under Section 11 Summary Under Tax Topics- Excise Tax Act- Regulations- New Harmonized Value-Added Tax System Regulations- Section 11 Example 33 A registered supplier supplies website access by monthly subscription from its business address in Ontario, giving access and download rights to digitized content, and with no restrictions as to where subscribers may use the website access. ...