CRA Releases New Guidance on Place of Supply Rules for Intangibles

The Canada Revenue Agency (CRA) recently released GST/HST Memorandum 3-3-5, “Place of Supply in a Province – General Rules for Intangible Personal Property,” and GST/HST Memorandum 3-3-5-1, “Place of Supply in a Province – Specific Rules for Intangible Personal Property.” These memoranda replace part of the guidance on the HST place of supply rules 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 CRA’s position on the place of supply rules for intangibles has not changed with the release of these two memoranda. The current interpretations on how these rules operate are consistent with previously published guidance.

The CRA has undertaken a project to replace the draft Technical Information Bulletin with eight new GST/HST memoranda. The first three were published in August 2024, followed by these two memoranda released in January 2025. The new memoranda address the HST place of supply rules by category, rather than handling all the rules in a single document. For guidance on the HST place of supply rules for tangible personal property and real property, see GST/HST Memoranda Outlining HST Place of Supply Rules Released.

The CRA is also working on further memoranda to provide guidance on the HST place of supply rules for various types of services. In the meantime, taxpayers can continue to refer to Technical Information Bulletin B-103 for guidance.

If you have any questions about the HST place of supply rules and how they impact your organization, please do not hesitate to contact Ryan TaxDirect® at 1.800.667.1600 or taxdirect@ryan.com.