Place of supply rules

Generally, when a good is sold, the supply of the good is deemed to have been made in a particular province, if legal delivery of the good to the purchaser occurs in that province.

However, in any of the following situations, the good is considered to be delivered in a particular province, and not in any other province:

  • The supplier either ships the good to a destination in the particular province that is specified in the contract for carriage of the property, or transfers possession to a common carrier that the supplier has retained on behalf of the purchaser, to ship the good to a destination in the particular province.
  • The supplier sends the good by mail or courier to address in the particular province.

How to determine the GST/HST rate for inter-provincial sales of goods

Additional information