New Harmonized Value-added Tax System Regulations

Marginal note:General rule for services — address obtained

• 13 (1) Subject to sections 14 to 17, a supply of a service is made in a province if, in the ordinary course of business of the supplier, the supplier obtains an address in the province that is

  • (a) if the supplier obtains only one address that is a home or a business address in Canada of the recipient, the home or business address in Canada obtained by the supplier;

  • (b) if the supplier obtains more than one address described in paragraph (a), the address described in that paragraph that is most closely connected with the supply; or

  • (c) in any other case, the address in Canada of the recipient that is most closely connected with the supply.

• Marginal note:General rule for services — no address obtained

  (2) Subject to subsection (1) and sections 14 to 17, a supply of a service is made

  • (a) in a participating province if the Canadian element of the service is performed primarily in participating provinces and

    • (i) an equal or greater proportion of the Canadian element of the service is not performed in another participating province, or

    • (ii) if subparagraph (i) does not apply, the tax rate for the participating province is the highest among the participating provinces for which no greater proportion of the service is performed in another participating province; and

  • (b) in a non-participating province if the Canadian element of the service is not performed primarily in participating provinces.