Generally speaking, the rate of GST/HST to charge depends on the place of supply for the good that is being provided. The place of supply is generally where the legal place of delivery takes place. So, if goods are being delivered to a ‘participating province’ HST of 13% will be charged. If, for example, the goods are being delivered to Alberta, then a GST of 5% will apply to the sale.
Allan Madan, CPA
October 30, 2013




