Repairs, maintenance, and photographic-related goods

Source URL

http://www.cra-arc.gc.ca/tx/bsnss/tpcs/gst-tps/gnrl/hst-tvh/srvcs/phtgrphc-eng.html

Disclaimer

We do not guarantee the accuracy of this copy of the CRA website.

Scraped Page Content


Repairs, maintenance, and photographic-related goods

Ther are no changes to the place of supply rule that applies where a supplier receives property of another person for the purpose of either:

  • supplying a service of repairing, maintaining, cleaning, adjusting or altering the property; or
  • producing a negative, transparency, photographic print or other photographic-related good.

In this case, the supply of the service (and of any property supplied in connection with it) or of the photographic-related good is made in a province if the supplier delivers the property or the photographic-related good, as the case may be, in that province to the recipient of the supply after the service or production of the photographic-related good is completed. This place of supply rule will override the place of supply rule for supplies of services in relation to goods and the place of supply rule for supplies of goods.

For purposes of this rule, property is considered to be delivered in a particular province, and not in any other province, if the supplier either:

  • ships the property to a destination in the province that is specified in the contract for carriage of the good or transfers possession of the property to a common carrier or consignee that the supplier has retained on behalf of the recipient to ship the property to such a destination; or
  • sends the property by mail or courier to an address in the particular province.

Example

A consumer in Ontario sends a computer needing repair to a computer repair depot in Quebec. The computer is repaired in Quebec and then shipped by the computer repair depot to the consumer in Ontario. The supply of the repair service is made in Ontario because the repaired computer is shipped to the consumer at an address in Ontario. The HST will apply to the supply of the repair service at a rate of 13%.

A consumer in Quebec sends a musical instrument needing repair to a musical instrument repair store in Ontario. The instrument is repaired in Ontario and then shipped by the repair store to the consumer in Quebec. The supply of the repair service is made in Quebec because the repaired instrument is shipped to the consumer at an address in Quebec. The GST will apply to the supply of the repair service at a rate of 5%.

Forms and publications

Date modified:
2013-04-12