The place of supply is the single most important issue when determining how HST is to be applied. Place of supply determines if the rate is 0% (exports) 5% (Alberta, Manitoba, The Territories, Sask, Que or PEI), 12% (BC) 13% (Ont., NB, NFL & Lab) or 15% (NS).
The place of supply rules also discuss various types of goods or services that have special rules.
Click here to down load the Place of Supply Rules