Do I charge HST to another province in Canada?
Yes, at the rate of the customer’s province under the place-of-supply rules in ETA Schedule IX and Part IX regulations. Selling from Ontario to New Brunswick, Newfoundland, Nova Scotia, or PEI charges 15% HST. Selling to Ontario charges 13% HST. Selling to Alberta, BC, Manitoba, Saskatchewan, Yukon, NWT, or Nunavut charges 5% GST. Quebec is 5% GST plus separate QST if you have a QST-registration nexus.
Place-of-supply for services is generally the address of the recipient (ETA Reg. GST/HST Place of Supply Regs, s. 13). Place-of-supply for tangible personal property is generally where delivery is completed. For real property it is where the property is located.
Example: an Ontario management consultant bills a Halifax law firm $12,000 for a strategy engagement. The place of supply is Nova Scotia; HST at 15% applies, so the invoice reads $12,000 plus $1,800 HST. That $1,800 is remitted to CRA in the consultant’s next GST34, not to a provincial tax authority.
Selling into Quebec is different. GST at 5% is federal (CRA). QST is administered by Revenu Quebec; you must register with them separately if your worldwide taxable sales into Quebec exceed $30,000 (Quebec small-supplier threshold) or if you have physical presence in Quebec.
Note: Ship-to controls, not bill-to. A Toronto invoice mailed to a US bill-to address but shipped to Calgary is a 5% GST supply, not zero-rated.
Source: canada.ca â Charge and collect the tax
— Bader A. Chowdry, CPA, CA, LPA — Insight Accounting CPA
Disclaimer: Bader A. Chowdry, CPA, CA, LPA is a Licensed Public Accountant regulated by CPA Ontario. Insight Accounting CPA Professional Corporation is a Chartered Professional Accountant firm. This content is general information only and does not constitute professional advice for your specific facts. Confirm current rules and figures with your own advisor before acting.