--- title: "GST/HST Place of Supply Rules: Which Province’s Rate to Charge" url: https://www.everstonecpa.com/blog/gst-hst-place-of-supply-rules-canada description: "GST/HST place of supply rules: bill an Ontario client from B.C. and the rate is not your own. See the rate table by province, delivery and address tests." type: guide updated: 2026-10-12 summary: "The rate a business charges depends on the place of supply, not on where the business is located. For goods it is generally where they are delivered or sent; for services it is generally the province of the customer address the supplier obtains in the ordinary course of business." faq_count: 7 publisher: EverStone CPA Inc., a Chartered Professional Accountant firm registered with CPA British Columbia and CPA Alberta service_area: British Columbia, Alberta, Ontario and Manitoba language: en-CA contact: info@everstonecpa.com · https://www.everstonecpa.com/book-online --- [Home](https://www.everstonecpa.com/) [Blog](https://www.everstonecpa.com/blog) GST/HST Place of Supply Rules in Canada GST/HST # Place of supply: which province’s GST/HST rate do you charge? By EverStone CPA · Updated August 2026 · 9 min read **Quick answer:** The rate a business charges depends on the place of supply, not on where the business is located. For goods it is generally where they are delivered or sent; for services it is generally the province of the customer address the supplier obtains in the ordinary course of business. **Selling into other provinces?** We charge the right GST/HST rate by province, claim your credits and file every return, with GST/HST filing included in bookkeeping from $325 a month. [Get My Fixed Quote](https://www.everstonecpa.com/book-online?service=monthly#enquiry-form) The rate follows the supply, not your address. ## Key takeaways - The rate follows the **place of supply**, not the supplier’s location. - **Goods**: generally the province of delivery, mailing or shipment. - **Services**: generally the province of the customer address obtained in the ordinary course of business. - **Real property and tangible property services** follow where the property sits. - Keep the client address on file. It is the evidence for the rate you charged. Charging the wrong provincial rate is a common GST/HST error, and easy to fix. Ask not “where am I?” but “where was this supply made?” ## The rates, and which provinces they apply in Once you know the place of supply, the rate follows mechanically. A zero-rated supply is taxed at zero per cent everywhere in Canada. For other taxable supplies the CRA sets out the rates as: GST/HST rate by place of supply, province by province | Place of supply | Rate | | A non-participating province (including BC, Alberta, Saskatchewan, Manitoba and the territories) | 5% GST | | Ontario | 13% HST | | Nova Scotia, on or after April 1, 2025 | 14% HST | | Any other participating province | 15% HST | British Columbia is a non-participating province, so a supply made in BC carries 5% GST, and, where it applies, [BC provincial sales tax](https://www.everstonecpa.com/blog/bc-pst-small-business-guide) is charged separately on top rather than being harmonized into a single rate. **Selling to customers in other provinces?** We set the right GST, HST and PST rates for each sale and file the returns, as part of bookkeeping from $325 a month. [Get a quote](https://www.everstonecpa.com/book-online?service=monthly#enquiry-form). [Get My Fixed Quote](https://www.everstonecpa.com/book-online?service=monthly#enquiry-form) ## Goods: follow the delivery For a sale of goods, the place of supply is determined by where the goods physically end up under the terms of the deal: - If the supplier **delivers the goods or makes them available** to the customer, the place of supply is the province where they are delivered. - If the supplier **mails or couriers** the goods, it is the province they are sent to. - If the supplier **ships the goods to a destination specified in the contract for carriage**, or transfers them to a common carrier retained on the customer’s behalf for that purpose, it is the province they are shipped to. The CRA’s example: an Alberta store sells to an Ontario buyer. Legal delivery is in Alberta, but the goods ship to an Ontario address, so delivery is considered to occur in Ontario and its rate applies. If the customer collects at the store, the place of supply is the store’s province. There is even a rule for goods that never arrive: the place of supply is the province where they were supposed to be delivered. ## Services: follow the address Services do not move, so the rule attaches to the customer instead. The general rule is that a supply of a service is made in the province where the supplier **obtains a home or business address of the recipient in the ordinary course of its business**, and that address is in that province. Without such an address, a single other Canadian address of the recipient is used. With no Canadian address at all, the supply is made in a participating province if more than 50 per cent of the Canadian services are performed in participating provinces, in the one with the greatest share. If the greatest proportions tie between participating provinces, the highest of those rates applies. If the services are performed primarily in non-participating provinces, or equally between the two groups, the supply is made in a non-participating province and GST at 5 per cent applies. **For a remote practice this is the whole ballgame.** Your client file address is not administrative trivia. It is the fact that determines the rate on the invoice, and the evidence you will point to if the rate is ever questioned. Capture it at onboarding and update it when the client moves. Not sure how this applies to you? Every business’s situation is different. Send an enquiry to a CPA and get a straight answer, plus a fixed quote before any work starts. [Send an Enquiry →](https://www.everstonecpa.com/book-online?service=monthly#enquiry-form) [GST/HST filing](https://www.everstonecpa.com/gst-hst-filing-services) ## The service rules that override the general one Several kinds of service do not follow the address at all. Each of these has its own rule, and each overrides the general one rather than bending it. ### Personal services A personal service is one performed all or substantially all (90 per cent or more) in the physical presence of the recipient, like a haircut. Advisory, consulting and professional services are *not* personal services, so accountants, lawyers and consultants follow the address rule. Personal services are supplied where primarily performed, with the highest participating-province rate on ties. ### Services in relation to real property These follow the property. If the service relates to real property in Canada situated primarily in participating provinces, HST applies at the rate of the province where the greatest proportion of the property sits. If the property is primarily in non-participating provinces, or split equally, GST at 5 per cent applies. ### Services in relation to goods that stay put A service performed on tangible personal property that remains in the same province while the Canadian part of the service is performed generally follows the province where that property is situated. Repair work sits here. ## Leases, rentals and vehicles A lease or licence giving continuous possession for **three months or less** uses the delivery test. For **more than three months**, each interval is a separate supply, placed by where the goods ordinarily are, so a leased asset moving provinces can change rate mid-term. Specified motor vehicles generally follow the province of registration. ## Two practical checks First, confirm the supply is taxable before worrying about the rate. Exempt means no tax; zero-rated means zero everywhere. Our guide to [zero-rated versus exempt supplies](https://www.everstonecpa.com/blog/zero-rated-vs-exempt-supplies-gst-hst-canada) sorts that out. Second, make your invoicing system apply the rule: set the default tax code on each customer record. Still deciding whether to register? Start with the [GST/HST registration guide](https://www.everstonecpa.com/blog/gst-hst-registration-guide-small-business), and check invoices with the [GST/HST calculator](https://www.everstonecpa.com/gst-hst-calculator). Sellers shipping across BC should read our notes for [online sellers](https://www.everstonecpa.com/accountant-for-ecommerce), where the delivery rule bites hardest. Whether any of this applies to you turns on your year-end, your structure and what else is in the picture — [ask about your own situation](https://www.everstonecpa.com/quick-question) and a CPA replies, usually the same business day. Free either way. Place of supply decides the rate; [the rest of the GST/HST rules](https://www.everstonecpa.com/gst-hst-hub) covers what to do with it once you have charged it. Sources - [Canada Revenue Agency — GST/HST rates and place-of-supply rules](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/charge-collect-place-supply.html) - [Canada Revenue Agency — Charge and collect the GST/HST](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/charge-collect-which-rate.html) - [CRA Guide RC4022 — General Information for GST/HST Registrants](https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4022/general-information-gst-hst-registrants.html) About this article **EverStone CPA** Prepared and reviewed by a CPA at EverStone CPA, serving businesses in BC, Alberta, Ontario and Manitoba. [About the firm →](https://www.everstonecpa.com/about) · [Send an enquiry →](https://www.everstonecpa.com/book-online?service=monthly#enquiry-form) This article is general information, not tax advice for your specific situation. Tax rules and CRA administrative positions change — confirm anything that affects a decision with the CRA or with us first. ### Keep reading [GST/HST registration guide →](https://www.everstonecpa.com/blog/gst-hst-registration-guide-small-business) [Zero-rated vs exempt supplies →](https://www.everstonecpa.com/blog/zero-rated-vs-exempt-supplies-gst-hst-canada) [GST/HST calculator →](https://www.everstonecpa.com/gst-hst-calculator)[Ask a CPA about your own situation →](https://www.everstonecpa.com/quick-question)[Truck Driver Meals: Which Method Leaves You Better Off →](https://www.everstonecpa.com/blog/trucking-per-diem-meal-claims-canada)[Shareholders’ agreements: what they should cover on tax →](https://www.everstonecpa.com/blog/shareholders-agreement-tax-implications)[Professional dues and subscriptions: what is deductible →](https://www.everstonecpa.com/blog/professional-dues-subscriptions-deductible)[CPP and EI for 2027: What’s Known, and What Isn’t Yet →](https://www.everstonecpa.com/blog/cpp-ei-rates-2027) FAQ ## Frequently asked questions about GST/HST Place of Supply Rules in Canada **Do I need a separate GST number for each province?** No — one federal GST/HST registration covers every province; place-of-supply rules decide the rate, not where you register. Quebec is the practical exception: Revenu Québec administers QST separately. [Ask about your case →](https://www.everstonecpa.com/quick-question) **Does the rate depend on where my business is located?** No. The rate follows the place of supply, so a supplier in one province often charges another province’s rate. Zero-rated supplies are taxed at zero per cent anywhere in Canada. **Which rate applies in which province?** Other taxable supplies attract 5 per cent GST if the supply is made in a non-participating province, 13 per cent HST in Ontario, 14 per cent HST in Nova Scotia on or after April 1 2025, and 15 per cent HST in any other participating province. British Columbia is a non-participating province, so GST applies and BC PST is charged separately where it applies. **How is place of supply determined for goods?** Delivered or made-available goods are supplied in the province of delivery; mailed or couriered goods, where they are sent; goods shipped to a destination in the contract of carriage, that province. Undelivered goods count as supplied where they were meant to go. **How is place of supply determined for services?** Generally the province of the home or business address of the recipient obtained in the ordinary course of business, or failing that another single Canadian address. With no Canadian address, it is a participating province if the Canadian services are performed primarily there. **What about leases and rentals?** A lease or rental of three months or less follows the delivery test for a sale. For longer leases, each interval is a separate supply, placed by the ordinary location of the goods at that time. Specified motor vehicles follow where the vehicle is registered. **I am a remote consultant with clients in several provinces. What do I charge?** Generally the rate of the province of the client’s business address obtained in the ordinary course of business, which is why that address on file is your evidence for the rate. Advisory, consulting and professional services are not personal services, so that rule does not apply. ## Selling across provinces and unsure which rate to charge? Tell us where your customers are and what you sell. A CPA replies by email within one business day with the rates to charge and a fixed fee. [Get My Fixed Quote](https://www.everstonecpa.com/book-online?service=monthly#enquiry-form)[Book a Paid Advice Call](https://www.everstonecpa.com/advice-call) ## Have a question about this? Ask free through [the quick-question form](https://www.everstonecpa.com/quick-question); a CPA replies by email within one business day. Need more? A paid 45-minute **Advice Call** with a CPA is $225 plus GST, credited to your first invoice if you become a client within 60 days. Want us to take it on? [Send an enquiry](https://www.everstonecpa.com/book-online?service=monthly#enquiry-form). [Ask a Free Question](https://www.everstonecpa.com/quick-question) [Book a Paid Advice Call](https://www.everstonecpa.com/advice-call) Email info@everstonecpa.com ★★★★★ “…have been completing my bookkeeping, taxes and financials for the last 2 years and they have been amazing. Thank you!” R. H. · Google review [← GST/HST on exports and non-resident customers](https://www.everstonecpa.com/blog/gst-hst-on-exports-and-non-residents) [GST/HST Quick Method: can it save you money? →](https://www.everstonecpa.com/blog/gst-hst-quick-method-canada) --- Source: https://www.everstonecpa.com/blog/gst-hst-place-of-supply-rules-canada Prices: https://www.everstonecpa.com/pricing · Contact: info@everstonecpa.com · https://www.everstonecpa.com/book-online