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:
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- 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.