GST/HST Memoranda Outlining HST Place of Supply Rules Released

Guidance on the HST place of supply rules was published in draft form in early 2010 as GST/HST Technical Information Bulletin B-103, “Harmonized Sales Tax – Place of supply rules for determining whether a supply is made in a province.” The Canada Revenue Agency (CRA) is replacing this draft publication with eight new GST/HST memoranda, three of which were recently published. The GST/HST Memoranda Series is a useful, 31-chapter resource for taxpayers and their advisors that provides, from the CRA’s perspective, context for and explanation of a wide range of GST/HST rules.    

The new GST/HST memoranda address the HST place of rules by general category rather than dealing with them in a single document. The first three memoranda to be published in this series include:

• GST/HST Memorandum 3-3-2, “Place of Supply in a Province – Overview”;
• GST/HST Memorandum 3-3-3, “Place of Supply in a Province – Tangible Personal Property”; and
• GST/HST Memorandum 3-3-4, “Place of Supply in a Province – Real Property”.

The CRA is currently working on further GST/HST memoranda to address the HST place of supply rules for intangible personal property and services, including a specific memorandum to explain the rules for transportation services.

Taxpayers may continue to seek guidance on the HST place of supply rules for intangibles and services (including transportation services) from Technical Information Bulletin B-103 until the remaining memoranda are published.