Section 2
Canadian Rights
Administrative Policy
GST/HST Memorandum 3-3-5 “Place of Supply in a Province – General Rules for Intangible Personal Property” January 2025
Limitation in situs of use determined by the agreement or by factual limitations
14. The general place of supply rules can require a determination...
Section 6
Subsection 6(1)
Administrative Policy
GST/HST Memorandum 3-3-5 “Place of Supply in a Province – General Rules for Intangible Personal Property” January 2025
Whether situs of use is limited is determined by the terms of the supply agreement rather than actual use
14. The general place of supply rules...
CBAO National Commodity Tax, Customs and Trade Section – 2014 GST/HST Questions for Revenue Canada, Q. 35
Conference example
ABC Co hosts a two day conference on the latest developments within a particular field and engages various experts to present...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Regulations - New Harmonized Value-Added Tax System Regulations - Section 17 | fee for training session or seminar was for IPP | 253 |
Revenu Quebec "Place of Supply"
The place of supply determines whether the HST or the GST and QST apply. ...For more information on the application of the GST/HST, refer to...
17 January 2013 Ruling Case No. 130479
Members of a national organization (who provide their business address) pay annual fees for membership and separate fees for admissions to...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Regulations - New Harmonized Value-Added Tax System Regulations - Section 8 | contracting address referenced | 50 |
Subsection 6(2)
Paragraph 6(2)(a)
Administrative Policy
GST/HST Memorandum 3-3-5 “Place of Supply in a Province – General Rules for Intangible Personal Property” January 2025
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...
Paragraph 6(2)(b)
Subparagraph 6(2)(b)(i)
Clause 6(2)(b)(i)(A)
Administrative Policy
GST/HST Memorandum 3-3-5 “Place of Supply in a Province – General Rules for Intangible Personal Property” January 2025
Reasonableness of regarding an address as a business address
39. For purposes of clauses 6(2)(b)(i)(A) and (B) of the Regulations (and clauses...
Clause 6(2)(b)(i)(B)
Administrative Policy
GST/HST Memorandum 3-3-5 “Place of Supply in a Province – General Rules for Intangible Personal Property” January 2025
Primacy generally accorded to the contracting address
50. The address of the recipient from which the supplier is hired pursuant to the agreement...
Clause 6(2)(b)(i)(C)
Administrative Policy
GST/HST Memorandum 3-3-5 “Place of Supply in a Province – General Rules for Intangible Personal Property” January 2025
Reg. 6(2)(b)(i)(C) could apply, e.g., to a billing address
53. Clause 6(2)(b)(i)(C) …and … 8(b)(i)(C) … further provides that if the...
Paragraph 6(2)(c)
Administrative Policy
GST/HST Memorandum 3-3-5 “Place of Supply in a Province – General Rules for Intangible Personal Property” January 2025
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...
Section 9
Administrative Policy
GST/HST Memorandum 3-3-5-1 “Place of Supply in a Province Specific Rules for Intangible Personal Property” January 2025
Category of IPP relating to real property is narrow
27. Based on this definition [in s. 123(1) of real property], except for property in Quebec,...
Section 7
Administrative Policy
June 2012 Draft GST/HST Technical Information Bulletin B-103, "Harmonized Sales Tax - place of supply rules for determining whether a supply is made in a province"
Meaning of "can only be used"
The terms of the agreement for the supply governing the use of the rights generally determine the extent, if any, to...
Section 8
Administrative Policy
GST/HST Memorandum 3-3-2, Place of Supply in a Province – Overview, August 2024
Description of distinction between supplies of IPP and services
45. If the supply includes the provision of rights and the rights are the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Service | 306 |
17 January 2013 Ruling Case No. 130479
Members of a national organization (who provide their business address) pay annual fees for membership and separate fees for admissions to...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Regulations - New Harmonized Value-Added Tax System Regulations - Section 6 - Subsection 6(1) | 130 |
13 June 2011 Headquarters Letter Case No. 133042
a supply of intangible personal property that can be used anywhere in Canada which is made by a non-resident supplier to a Canadian-resident...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Schedules - Schedule IX - Part II - Section 1 | place of legal delivery, e.g., under Incoterms, is referenced | 113 |
| Tax Topics - Excise Tax Act - Section 142 - Subsection 142(1) - Paragraph 142(1)(a) | Incoterm delivery terms | 113 |
18 May 2011 Headquarters Letter Case No. 123947
a resort developer supplies memberships that entitle a member to use certain real property at one or more resort locations located in Canada and...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 142 - Subsection 142(1) - Paragraph 142(1)(c) | points to use resort units could be IPP or real property rights | 132 |
18 April 2011 Headquarters Letter Case No. 123466
the supply of memberships in an association would be governed by s. 8 as a supply of intangible personal property so that, for example, if in the...
Paragraph 8(b)
Administrative Policy
3 November 2023 GST/HST Ruling 245549 - and GST/HST INTERPRETATION - Print-on-Demand Sales
A Canadian resident enters into an agreement with ACo (apparently, a non-resident of Canada) under which, in consideration for royalty payments...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 142 - Subsection 142(1) - Paragraph 142(1)(c) | if an agreement for the supply by a resident of IPP has no stated restrictions on where the IPP may be used, the supply is wholly in Canada | 179 |
June 2012 Draft GST/HST Technical Information Bulletin B-103, "Harmonized Sales Tax - place of supply rules for determining whether a supply is made in a province"
Includes Example 49 (lawyer operates a law firm in Ontario designates her Quebec home as the billing address but also provides the Ontario office...
23 November 2011 Ruling Case No. 131828
The supplier of specified time memberships to a social networking website does not obtain a home or business address of the recipients of the...
CBAO National Commodity Tax, Customs and Trade Section – 2011 GST/HST Questions for Revenue Canada, Q. 5
A Co is selling to B Co assets of a portion of its service/repair business which it carries on in Quebec and Ontario including goodwill (mostly, a...
Subparagraph 8(b)(i)
Clause 8(1)(b)(i)(B)
Administrative Policy
GST/HST Memorandum 3-3-5 “Place of Supply in a Province – General Rules for Intangible Personal Property” January 2025
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...
Clause 8(b)(i)(A)
Administrative Policy
GST/HST Memorandum 3-3-5 “Place of Supply in a Province – General Rules for Intangible Personal Property” January 2025
Example 15
- An Ontario company licenses software to a Quebec company for use throughout Canada with the only business address of the recipient...
Section 10
Administrative Policy
GST/HST Memorandum 3-3-5-1 “Place of Supply in a Province Specific Rules for Intangible Personal Property” January 2025
Limited scope of s. 10 rules
15. The general place of supply rules for supplies of intangible personal property do not apply to supplies of...
June 2012 Draft GST/HST Technical Information Bulletin B-103, "Harmonized Sales Tax - place of supply rules for determining whether a supply is made in a province"
Ontario situs even though TPP predominantly in the U.S.
Example 72
A registered non-resident company supplies an Ontario company with intangible...
Section 11
Administrative Policy
GST/HST Memorandum 3-3-5 “Place of Supply in a Province – General Rules for Intangible Personal Property” January 2025
Example 33
- A registered supplier supplies website access by monthly subscription from its business address in Ontario, giving access and download...
12 July 2023 GST/HST Ruling 174441 - and GST/HST INTERPRETATION - Application of GST/HST on funds raised through crowdfunding
A Canadian corporate registrant (“X”) raises money to fund a project through a crowdfunding website from supporters around the world. By their...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 142 - Subsection 142(1) - Paragraph 142(1)(c) - Subparagraph 142(1)(c)(i) | if no contractual restrictions on place of use of IPP, the IPP is supplied in Canada | 203 |
| Tax Topics - Excise Tax Act - Section 223 - Subsection 223(1) | factors relevant to determining whether GST inclusive or exclusive | 59 |
| Tax Topics - Excise Tax Act - Section 133 | s. 133 effectively deemed advance payments to be consideration for a taxable supply | 117 |
Section 13
Subsection 13(1)
See Also
Rochus Geissel, as liquidator of RGEX GmbH v Finanzamt Neuss (Neuss Tax Office), C 374/16, [2017] BVC 58 (European Court of Justice, 5th Chamber)
The Neuss Tax Office in Germany denied input tax claims of RGEX (which traded in motor vehicles) on its purchase of 122 motor vehicles on the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Regulations - Input Tax Credit Information (GST/HST) Regulations - Section 3 - Paragraph 3(a) | policy met where registration of vendor can be verified | 75 |
Administrative Policy
16 February 2016 Ruling 165366 Dietetic Services
A dietician who is registered with the provincial College of Dietitians entered into a Service Agreement with a registered charity (the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 1 - Qualifying Health Care Supply | nutiritional consulting by licensed dietician not excluded | 164 |
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 7.1 | nutritional consulting supplied to registered charity exempted | 34 |
5 February 2016 Interpretation 153241
CRA considered that independent medical evaluations (IMEs) supplied by non-employee doctors to insurance companies or lawyers after March 21,...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 5 | pre-2013 medical evauations for insurers generally exempt | 282 |
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 1 - Qualifying Health Care Supply | medical evaluations for insurers now excluded | 306 |
| Tax Topics - Excise Tax Act - Section 142 - Subsection 142(1) - Paragraph 142(1)(g) | doctor provided single supply of medical evaluation service to insurer so that all of fee taxable notwithstanding report writing outside Canada | 351 |
3 February 2014 Interpretation 126057
A registered non-resident (Company A) supplies services to X, many of whom have members which are located in various provinces and which have...
31 October 2011 Ruling Case No. 132350
A personnel services company (the Corporation) provides temporary and permanent staffing needs of its customers. Client 1 contracts with the...
June 2012 Draft GST/HST Technical Information Bulletin B-103, "Harmonized Sales Tax - place of supply rules for determining whether a supply is made in a province"
Includes:
- Example 92 (the BC office of a corporation which receives the advice and had meetings with the advisor has a closer connection than the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Regulations - New Harmonized Value-Added Tax System Regulations - Section 14 | servicing three buildings to 2 provinces treated as single supply re s. 14 | 30 |
| Tax Topics - Excise Tax Act - Regulations - New Harmonized Value-Added Tax System Regulations - Section 15 | 121 | |
| Tax Topics - Excise Tax Act - Regulations - New Harmonized Value-Added Tax System Regulations - Section 27 | 131 | |
| Tax Topics - Excise Tax Act - Regulations - New Harmonized Value-Added Tax System Regulations - Section 28 | 36 | |
| Tax Topics - Excise Tax Act - Regulations - New Harmonized Value-Added Tax System Regulations - Section 8 - Paragraph 8(b) | Ontario office referenced only in website more closely connected than home billing address | 44 |
| Tax Topics - Excise Tax Act - Regulations - New Harmonized Value-Added Tax System Regulations - Section 7 | 134 | |
| Tax Topics - Excise Tax Act - Regulations - New Harmonized Value-Added Tax System Regulations - Section 10 | 125 |
Section 14
Administrative Policy
12 December 2012 Interpretation Case No. 142112
A real estate broker based in Nova Scotia is hired by a company with a head office in Nova Scotia to lease real property in New Brunswick to a...
June 2012 Draft GST/HST Technical Information Bulletin B-103, "Harmonized Sales Tax - place of supply rules for determining whether a supply is made in a province"
Includes Example 120 (maintenance services supplied re three buildings of equal size - two in New Brunswick and one in Quebec - are supplied in...
Section 15
Administrative Policy
16 March 2016 Ruling 158766
After ruling that “each [on-site and off-site] supply of [Service X] made by [ACo] is a service in relation to TPP that is made in the province...
June 2012 Draft GST/HST Technical Information Bulletin B-103, "Harmonized Sales Tax - place of supply rules for determining whether a supply is made in a province"
Includes:
- Example 104 (a pet is tangible personal property, so that a veterinary service is made in the province where the pet is...
Section 16
Administrative Policy
CBAO National Commodity Tax, Customs and Trade Section – 2013 GST/HST Questions for Revenue Canada, Q. 23. ("HST Place of Supply Rules – Legal Services")
A GST/HST-registered Canadian law firm performs legal services, as a single, bundled supply, on behalf of a Canadian lender in a secured financing...
Section 17
Administrative Policy
CBAO National Commodity Tax, Customs and Trade Section – 2014 GST/HST Questions for Revenue Canada, Q. 35
Conference example
ABC Co hosts a two day conference on the latest developments within a particular field and engages various experts to present...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Regulations - New Harmonized Value-Added Tax System Regulations - Section 6 - Subsection 6(1) | fee for training session or seminar was for IPP | 256 |
Section 20
Stopover
Administrative Policy
GST/HST Memorandum 28-3 [28.3] Passenger Transportation Services July 2019
Round trip by ground back to Canada has no stopover if less than 24 hours
17. When determining the province in which the supply is made, a...
Section 21
Administrative Policy
GST/HST Memorandum 28-3 [28.3] Passenger Transportation Services July 2019
Rule of origin
61. Generally, where the origin is specified on the ticket or voucher issued in respect of the first passenger transportation...
GST/HST Info Sheet GI-170 "Charter Flights Supplied to Third-Party Charterers"May 2015
Generally, a supply of a passenger transportation service that is part of a continuous journey is made in a participating province if the...
Section 22
Subsection 22(1)
Administrative Policy
GST/HST Memorandum 3-3-5-1 “Place of Supply in a Province Specific Rules for Intangible Personal Property” January 2025
Meaning of transportation pass
12. Special rules apply for a supply of intangible personal property that is, or is similar to, a passenger...
GST/HST Memorandum 28-3 [28.3] Passenger Transportation Services July 2019
Application where rail pass can only be used in Ontario (para. 74)
Example 19
An individual resident of Ontario purchases a rail pass at a rail...
Subsection 22(2)
Administrative Policy
GST/HST Memorandum 3-3-5-1 “Place of Supply in a Province Specific Rules for Intangible Personal Property” January 2025
Example 7 ...
An individual purchases a rail pass at a rail station in Toronto, Ontario. The pass entitles the individual to a one‑way trip from...
Section 23
Administrative Policy
GST/HST Memorandum 28-3 [28.3] Passenger Transportation Services July 2019
Different tax rate on each leg of journey (para. 76)
Example 20
A traveller buys an airline ticket for travel from St. John’s, Newfoundland and...
Section 27
Administrative Policy
June 2012 Draft GST/HST Technical Information Bulletin B-103, "Harmonized Sales Tax - place of supply rules for determining whether a supply is made in a province"
'The time when the administrative litigation commences will normally be based on the procedural requirements imposed by the relevant legislation,...
Section 28
Administrative Policy
CBAO National Commodity Tax, Customs and Trade Section – 2014 GST/HST Questions for Revenue Canada, Q. 35
Conference example
ABC Co hosts a two day conference on the latest developments within a particular field and engages various experts to present...
June 2012 Draft GST/HST Technical Information Bulletin B-103, "Harmonized Sales Tax - place of supply rules for determining whether a supply is made in a province"
Includes Example 120 (the provision of lighting and other special effects at a gala event event in Quebec is considered to be services performed...