Place of Supply in a Province – Specific Rules for Services – Special Cases

GST/HST Memorandum 3-3-6-2
April 2026

This memorandum cancels and replaces, Draft GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of supply rules for determining whether a supply is made in a province.

Except as otherwise noted, all statutory references in this publication are to the provisions of the Excise Tax Act (ETA), and all references to the Regulations are to the New Harmonized Value-added Tax System Regulations. The information in this publication does not replace the law found in the ETA and its regulations.

If this information does not completely address your particular situation, you may wish to refer to the ETA or relevant regulation, or call GST/HST Rulings at 1‑800‑959‑8287 for additional information. If you require certainty with respect to any particular GST/HST matter, you may request a ruling. GST/HST Memorandum 1-4, Requesting a GST/HST Ruling or Interpretation, explains how to obtain a ruling or an interpretation.

If you are located in Quebec and wish to request a ruling related to the GST/HST, please call Revenu Québec at 1‑800‑567‑4692. You may also visit the Revenu Québec website at revenuquebec.ca to obtain general information.

For listed financial institutions that are selected listed financial institutions (SLFIs) for GST/HST or Quebec sales tax (QST) purposes or both, whether or not they are located in Quebec, the CRA administers the GST/HST and the QST. If you wish to make a technical GST/HST or QST enquiry related to SLFIs, please call 1‑855‑666‑5166.

GST/HST rates

Reference in this publication is made to supplies that are subject to the GST or the HST. The GST/HST rates are those that were in effect at the time of publishing. For the list of all applicable GST/HST rates (current and historic), go to GST/HST calculator (and rates).

If you are uncertain as to whether a supply is made in a participating province, refer to GST/HST Memorandum 3-3-2, Place of Supply in a Province – Overview.

General

1. Taxable supplies of property or services that are made in Canada are generally subject to the GST (the federal part of the HST) under subsection 165(1) at the rate of 5%. In addition, taxable supplies that are made in a participating province are subject to the provincial part of the HST under subsection 165(2) at the provincial rate for that province, which results in the application of the HST at the relevant harmonized rate.

2. In the case of a taxable supply that is made in Canada, it is necessary to determine the province where the supply is made in order to apply the applicable tax and rate. Provincial place of supply rules exist for GST/HST purposes to determine the province in which a supply is deemed to be made.

3. Generally, the place of supply rules described in Chapter 3 of the GST/HST Memoranda Series are also used to determine if the First Nations goods and services tax (FNGST) applies to supplies where a First Nation or an Indigenous government has imposed the FNGST. For more information, refer to paragraphs 63 to 69 of this memorandum.

4. For further information regarding the legislative framework as well as the issues to consider before applying the provincial place of supply rules, refer to GST/HST Memorandum 3-3-2, Place of Supply in a Province – Overview. The place of supply rules for specific services are contained in this memorandum, in GST/HST Memorandum 3-3-6-1, Place of Supply in a Province – Personal Services, Services in Relation to Property and Telecommunication Services, and in GST/HST Memorandum 3-3-7, Place of Supply in a Province – Transportation. For further information regarding the general rules for services, refer to GST/HST Memorandum 3-3-6, Place of Supply in a Province – General Rules for Services.

5. Unless otherwise indicated, all references to supplies are to taxable (other than zero-rated) supplies made in Canada.

6. References in this memorandum to terms, concepts, and examples are made in the context of the provincial place of supply rules for persons registered under Subdivision D of Division V of Part IX of the ETA (the regular GST/HST regime).

7. The rules explained in this memorandum do not apply to supplies of digital property or services made or facilitated by persons registered under the digital economy provisions of Subdivision E of Division II of Part IX of the ETA (simplified GST/HST registration). Subdivision E contains separate registration and place of supply rules for distribution platform operators and non-resident suppliers of digital property and services. For additional information on the digital economy provisions, go to GST/HST for digital economy businesses: Overview.

8. The Canada Revenue Agency (CRA) generally does not administer provincial taxes, duties, or fees imposed by provincial legislation, other than the QST for persons that are selected listed financial institutions (SLFIs) for GST/HST or QST purposes or both. To determine whether any provincial taxes, duties, or fees are applicable in respect of a supply (for example, the QST in Quebec for persons that are not SLFIs), contact the appropriate provincial taxation authority.

Applying the place of supply rules for services

9. The general place of supply rules for supplies of services are subject to specific place of supply rules that may apply to certain supplies of services.

10. The specific place of supply rules for services are found in Schedule IX and the Regulations, as follows:

• Along with the general place of supply rules for services, Division 3 of Part 1 of the Regulations sets out specific place of supply rules for services in relation to real property, most services in relation to tangible personal property, and personal services, all of which are explained in GST/HST Memorandum 3-3-6-1. However, section 12 of the Regulations provides that the rules under Division 3 do not apply if one of sections 4 to 5 of Part VI, or Part VII or VIII of Schedule IX instead apply to determine the place of supply.
• As explained in GST/HST Memorandum 3-3-7, sections 4 to 5 of Part VI of Schedule IX set out the place of supply rules for particular transportation services, while the place of supply for postage-related services is determined under Part VII of Schedule IX. Part VIII of Schedule IX contains the place of supply rules for telecommunication services, which are explained in GST/HST Memorandum 3-3-6-1.
• Additional place of supply rules related to passenger transportation services are found under Division 4 of Part 1 of the Regulations, which are also explained in GST/HST Memorandum 3-3-7. Section 19 of the Regulations provides that the place of supply rules under Division 4 override the rules contained in Division 3.
• Finally, Division 5 of Part 1 of the Regulations provides specific place of supply rules that apply to particular supplies of services in special cases, which are explained in this memorandum. Section 24 of the Regulations provides that the place of supply rules under Division 5 override the rules contained in Division 3.

11. As a result, if a supply of a service is made that does not meet the conditions of any specific place of supply rule under Schedule IX or Divisions 4 or 5 of Part 1 of the Regulations, it must then be determined whether the supply is subject to the specific place of supply rules for services under Division 3 of Part 1 of the Regulations. If the supply does not meet the conditions of any of the specific rules under Division 3, the general place of supply rules for services will apply, as discussed in GST/HST Memorandum 3-3-6.

12. The following flowchart illustrates how the specific place of supply rules for services apply:

Special Cases – Division 5 of Part 1 of the Regulations

13. The specific place of supply rules under Division 5 of Part 1 of the Regulations apply to particular supplies of services that are made in special cases. If services are supplied that meet the conditions for the application of a place of supply rule under each of Divisions 3 and 5 of Part 1 of the Regulations, then pursuant to section 24 of the Regulations, the rule under Division 5 should be applied instead of the rule under Division 3.

14. As explained in GST/HST Memorandum 3-3-2, a number of factors should be considered before applying the place of supply rules to any supply. Such an analysis is particularly relevant when determining whether a supply of a service is subject to the general rules for services or one of the specific rules under Parts VI, VII or VIII of Schedule IX or Divisions 3, 4, or 5 of Part 1 of the Regulations. These factors, explained in more detail in GST/HST Memorandum 3-3-2, are:

• determining whether there is a single supply or multiple supplies being made
• characterizing the nature of the supply or supplies (service versus intangible personal property)
• determining if the supply or supplies are made inside or outside Canada
• determining the tax status of the supply or supplies

15. If, after considering the factors in paragraph 14 of this memorandum, it has been determined that a supply of a service has been made for which a specific place of supply rule could apply, but not all of the conditions in that rule have been met, then one should consider whether the supply would be subject to a different specific place of supply rule discussed further in this memorandum, GST/HST Memorandum 3-3-6-1 or GST/HST Memorandum 3-3-7, or if the general place of supply rules for services would apply, as discussed in GST/HST Memorandum 3-3-6.

Customs brokerage services

16. Section 25 of the Regulations provides the place of supply rules for a supply of customs brokerage services. For purposes of this provision, a customs brokerage service means a service in respect of the importation of goods that consists of arranging for the release of imported goods (as defined under subsection 2(1) of the Customs Act) or of fulfilling, in respect of the importation, any requirement under the Customs Act or the Customs Tariff to account for the goods, to report, to provide information, or to remit any amount.

17. Not all services supplied by a customs broker are subject to the place of supply rule under subsection 25(1). In particular, a supply of a service in relation to an objection, appeal, re-determination, re-appraisal, review, refund, abatement, remission, or drawback, or in relation to a request for any of the foregoing, is excluded by subsection 25(2) from the application of the specific place of supply rule. Depending on the circumstances surrounding the supply, such services may be subject to the general place of supply rules for services described in GST/HST Memorandum 3-3-6 or the specific place of supply rule for services in relation to tangible personal property, as described in GST/HST Memorandum 3-3-6-1.

Rule 1 – Imported commercial goods

18. Pursuant to paragraph 25(1)(a) of the Regulations, the supply of a customs brokerage service in respect of imported goods accounted for as commercial goods under section 32 of the Customs Act is made in the province in which the goods are situated at the time of their release. Commercial goods are defined under subsection 212.1(1) to mean "goods that are imported for sale or for any commercial, industrial, occupational, institutional or other like use".

Rule 2 – Goods imported at a place in a participating province

19. Pursuant to paragraph 25(1)(b) of the Regulations, the supply of a customs brokerage service in respect of imported goods that are not accounted for as commercial goods is made in a participating province if, in respect of the importation, the provincial part of the HST for that province is imposed under subsection 212.1(2). Subsection 212.1(2) imposes the provincial part of the HST on every person who is liable under the Customs Act to pay duty on the imported goods, or who would be so liable if the goods were subject to duty, at the tax rate for a participating province on the value of the imported goods in either of two situations:

• the goods are prescribed goods imported at a place in the participating province
• the goods are imported by a person who is resident in the participating province

20. For purposes of subsection 212.1(2), prescribed goods are described under section 6.1 of the New Harmonized Value-added Tax System Regulations, No. 2. Currently, prescribed goods are generally certain rental vehicles registered under the laws of a foreign jurisdiction and temporarily imported by a Canadian resident for non-commercial purposes.

21. The rule under paragraph 25(1)(b) also applies where the provincial part of the HST is not imposed under subsection 212.1(2) on the importation of the goods because of one of the following exceptions:

• subsection 212.1(3), which applies to imported goods accounted for as commercial goods under section 32 of the Customs Act, specified motor vehicles, or a mobile home or floating home that has been used or occupied in Canada by any individual
• subsection 212.1(4), which applies to certain goods imported by or on behalf of a person that is resident in the Nova Scotia offshore area or the Newfoundland offshore area, unless the goods are imported for consumption, use, or supply in the course of an offshore activity or the person is also resident in a participating province that is not an offshore area
• section 213, which relieves the application of the GST and the HST in respect of imported goods that qualify as non-taxable importations under Schedule VII

Rule 3 – Imported non-commercial goods by a person other than a resident of a participating province

22. Pursuant to paragraph 25(1)(c), where Rule 1 and Rule 2 do not apply, the supply of a customs brokerage service is made in a non-participating province.

Services rendered in connection with litigation

23. Pursuant to section 27 of the Regulations, a supply of a service that is rendered in connection with criminal, civil, or administrative litigation in a province (other than a service rendered before the commencement of such litigation) that is under the jurisdiction of a court or other tribunal established under the laws of a province, or in the nature of an appeal from a decision of a court or other tribunal established under the laws of a province, is made in that province.

24. A supply of such a service rendered before the commencement of such litigation is subject to the general place of supply rules for services.

Commencement of criminal, civil or administrative litigation

Criminal litigation

25. Criminal litigation generally commences on the day an information (for Summary Conviction Proceedings) or an indictment (for Indictable Offences) is filed or sworn with the court. The resulting laying of the complaint, charge, or accusation has the effect of crystallizing the commencement of criminal litigation.

Civil litigation

26. Civil litigation generally commences on the day that the originating process (for example, Statement of Claim, Writ of Summons in the province of Quebec, Notice of Application, or Petition) is filed with the court in accordance with the rules of civil procedure in a particular provincial or territorial jurisdiction.

Administrative litigation

27. The time when administrative litigation commences will normally be based on the procedural requirements imposed by the relevant legislation, or the rules of natural justice if no legislation exists, under which the administrative litigation will be brought.

28. The following are events that are considered to constitute the commencement of administrative litigation:

• Section 10 of the federal Competition Act states that the Commissioner of Competition shall conduct an inquiry into allegations brought forth by a complaint. The day the Commissioner receives the complaint will be the day on which administrative litigation commences.
• The date on which a notice, appeal, application, or request is received by an administrative body. For example, where a neighbourhood association disputes a new municipal by-law that will allow for the development of a parking lot on land reserved for recreational activities, the litigation will have commenced on the day the association files its brief with the provincial Municipal Board.
• The date on which a Board or Tribunal's clerk or registrar receives a copy of an application or complaint. For example, where a taxpayer initiates an appeal to an assessment with the Tax Court of Canada, litigation will have commenced on the day the registrar of the Tax Court accepts receipt of the appeal.
• The date on which an aggrieved party files a complaint with a Board. For example, where a tenant wishes to object to a landlord's rent increase before a Rent Control Hearings Board, litigation will have commenced on the day the tenant lodges their objection or complaint with the Board.
• Where no specific statutory procedure dictates the date on which litigation commences, litigation under these circumstances will be considered to have commenced on the day a board, body, or agency which is empowered or authorized to act is made aware of a complainant's intentions.

Meaning of the expression "in connection with" criminal, civil or administrative litigation

29. The expression in connection with generally means that there is a relation between things, one of which is bound up with, involved in another, or having to do with another. The expression includes matters occurring prior to as well as subsequent to or consequent upon, as long as they are related to the principal thing. However, before a service can be considered to be in connection with litigation, there should be evidence to the effect that from a particular point in time the object of the supplier's services directly relates to the intended or contemplated legal or administrative proceedings for litigation purposes.

30. For greater certainty, the following guidelines should be considered to determine whether the services rendered are in connection with criminal, civil, or administrative litigation:

• Was the service designed, developed, or undertaken to meet a need or requirement arising from criminal, civil, or administrative litigation? In other words, were the services rendered in order to comply with the rules of criminal, civil, or administrative procedure?
• Is the relationship between the purpose or object of the service and litigation sufficiently close? For example, in preparation for a trial, a lawyer consults with a specialist on maritime law to confirm whether the specialist can act as an expert witness on the client's behalf. Since the purpose of the consultation is to enable the lawyer to obtain a witness necessary to advance the client's case, a reasonable functional relationship exists between the legal service and litigation.
• In criminal matters, the supply of most, if not all, of the legal services made by a defence lawyer in a specific case would usually be in connection with criminal litigation; the object and purpose of the services directly relate to criminal matters.
• Documentation such as copies of agreements; requests for advisory, professional or consulting services; copies of objections or appeals; accounting records; and demand letters would usually indicate the purpose or objective of the service rendered in relation to civil or administrative proceedings.

Services in relation to a location-specific event

31. Under section 28 of the Regulations, a supply of a service in relation to a performance, athletic or competitive event, festival, ceremony, conference, or similar event is made in a province if the service is to be performed primarily (more than 50%) at a location of the event in the province.

32. The list of events in section 28 of the Regulations is not exhaustive. However, the event must be one that is similar in nature to the events that are listed in the rule.

33. When determining whether to apply section 28 of the Regulations to a supply, one should first compare the relevant facts of each case against the issues identified in GST/HST Memorandum 3-3-2, particularly as they relate to characterization and whether the transaction consists of a single supply or multiple supplies.

34. In addition, the fact that a service is performed at the location of an event does not mean that it relates to the event. To be considered to be a service in relation to a location-specific event, there must be a direct connection between the service and the event. Specifically, the object of the service must be the event itself and not something else. Generally, this would include services supplied to an organizer of an event, such as event planning and the performance of the event.

35. The place where a service is performed is generally the place where the person physically doing the work is situated at the time the work is being conducted, as explained further under "General Rule 2" of GST/HST Memorandum 3-3-6.

36. Where the conditions for the application of section 28 of the Regulations are not met, the supply of the service would generally be subject to the general place of supply rules for services, as explained in GST/HST Memorandum 3-3-6.

Repairs, maintenance, cleaning, adjustments, or alterations of property or producing photographic-related goods

37. Section 29 of the Regulations provides a place of supply rule that applies when a supplier receives tangible personal property of another person for the purpose of either:

• supplying a service of repairing, maintaining, cleaning, adjusting, or altering the property
• producing a negative, transparency, photographic print, or other photographic-related good

38. Where the relevant conditions have been met, the place of supply rule under section 29 overrides the place of supply rule for supplies of services in relation to tangible personal property, as explained in GST/HST Memorandum 3-3-6-1, and the place of supply rules for supplies of tangible personal property, as explained in GST/HST Memorandum 3-3-3, Place of Supply in a Province – Tangible Personal Property.

Repairs, maintenance, cleaning, adjustments, or alterations to tangible personal property

39. Under section 29 of the Regulations, where a supplier receives tangible personal property of another person for the purpose of supplying a service of repairing, maintaining, cleaning, adjusting, or altering the property, the supply of the service (and of any property supplied in connection with it) is made in a particular province if the supplier delivers the property in that province to the recipient of the supply after the service is completed.

40. The terms repairing, maintaining, cleaning, adjusting, and altering are not defined in the ETA or the Regulations, but are understood to mean the following:

• Repairing a good generally means restoring a good to its original operating condition after damage or wear, including the fixing or replacement of parts of the good.
• Maintaining a good generally means preserving or providing for the preservation of the good in good condition.
• Cleaning a good generally means making a good free of dirt, marks, stains, or unwanted matter including by washing, brushing, or wiping the good.
• Adjusting a good generally means taking corrective action to bring a good into a proper state or condition to conform to a standard.
• Altering a good generally means changing a good without changing its essential character. It excludes a service that destroys the essential character of a good or results in the creation of a new or commercially different good with different essential characteristics. It also excludes a service of manufacturing or producing a good.

Production of negatives, transparencies, photographic prints, or other photographic-related goods

41. Section 29 of the Regulations also applies where a supplier receives tangible personal property of another person for the purpose of producing a negative, transparency, photographic print, or other photographic-related good. In such cases, the supply of the photographic-related good is made in a particular province if the supplier delivers the photographic-related good in that province to the recipient of the supply after its production is completed.

Delivery

42. Generally, tangible personal property is considered to be delivered where its possession is transferred. However, for purposes of this rule, tangible personal property is also deemed to be delivered in a particular province, and not in any other province, if the supplier either:

• ships the property to a destination in the province that is specified in the contract for carriage of the property or transfers possession of the property to a common carrier or consignee that the supplier has retained on behalf of the recipient to ship the property to such a destination
• sends the property by mail or courier to an address in the particular province

43. For further information regarding deemed delivery of tangible personal property, refer to paragraphs 13 to 16 of GST/HST Memorandum 3-3-3.

Services of a trustee in respect of a trust governed by an RRSP, an RRIF, an RESP, an RDSP, or a TFSA

44. Under section 30 of the Regulations, a supply of a service in respect of a trust governed by an RRSP, an RRIF, an RESP, an RDSP, or a TFSA provided by a trustee of the trust is made in a province if the mailing address of the annuitant of the RRSP or RRIF, the subscriber of the RESP, or the holder of the RDSP or TFSA is in that province.

45. For purposes of this place of supply rule, the following terms have the meaning assigned by subsection 248(1) of the Income Tax Act:

• RRSP means a registered retirement savings plan
• RRIF means a registered retirement income fund
• RESP means a registered education savings plan
• RDSP means a registered disability savings plan
• TFSA means a tax-free savings account

46. Generally, where the service in respect of the trust is provided by a person other than the trustee of the trust, the place of supply of the service is determined by the general place of supply rules for services.

1‑900 or 976 service

47. Under section 31 of the Regulations, a supply of a service provided by telephone and accessed by calling a number beginning with the digits 1‑900 or containing the local telephone prefix 976 is made in the province in which the telephone call originates.

Computer-related services and Internet access

48. Section 32 of the Regulations provides place of supply rules for supplies of computer-related services and Internet access. Generally, these rules depend on whether the supply is made to a single final recipient or to multiple final recipients.

Defined terms

49. A computer-related service is defined under section 2 of the Regulations and "means

• (a) a technical support service that is provided by means of telecommunications and relates to the operation or use of computer hardware or software; or
• (b) a service involving the electronic storage of information and computer-to-computer transfer of information".

50. Pursuant to section 2 of the Regulations, a final recipient, in respect of a computer-related service or access to the Internet, means "a person that is the recipient of a supply of the service or access and that acquires it otherwise than for the purpose of supplying it to another person".

51. Under subsection 123(1), a recipient of a supply of property or a service, "means

• (a) where consideration for the supply is payable under an agreement for the supply, the person who is liable under the agreement to pay that consideration,
• (b) where paragraph (a) does not apply and consideration is payable for the supply, the person who is liable to pay that consideration, and
• (c) where no consideration is payable for the supply,
  • (i) in the case of a supply of property by way of sale, the person to whom the property is delivered or made available,
  • (ii) in the case of a supply of property otherwise than by way of sale, the person to whom possession or use of the property is given or made available, and
  • (iii) in the case of a supply of a service, the person to whom the service is rendered,

and any reference to a person to whom a supply is made shall be read as a reference to the recipient of the supply".

52. The rules under section 32 of the Regulations override other place of supply rules that could otherwise apply to the supplies of computer-related services and Internet access. For instance, a supply of Internet access is a supply of a telecommunication service consisting of the making available of telecommunications facilities. However, the place of supply rule explained in this section overrides the application of the place of supply rules for telecommunication services with respect to the supply of Internet access.

Single final recipient

53. Where a particular supplier makes a particular supply of a computer-related service or Internet access and there is to be a single final recipient who acquired the service or access under an agreement with the particular supplier or another supplier, subsection 32(1) of the Regulations provides that the particular supply is made in a particular province as determined by the following:

• if the final recipient avails itself of the service or access at a single ordinary location in that province, and either:
  • the particular supplier maintains information sufficient to determine that location
  • it is the normal business practice of the particular supplier to obtain information sufficient to determine that location
• in any other case, if the mailing address of the recipient of the particular supply is in that province

Multiple final recipients

54. If a particular supplier makes a particular supply of a computer-related service or Internet access and there are to be multiple final recipients, each of which acquires the service or access under an agreement with either the particular supplier or another supplier, the place of supply of the particular supply will be determined by subsection 32(2) of the Regulations.

55. Paragraph 32(2)(a) of the Regulations applies where, in the case of each final recipient, there is a single ordinary location at which the final recipient avails itself of the service or access, and either of the following applies:

• the particular supplier maintains information sufficient to determine that location
• it is the normal business practice of the particular supplier to obtain information sufficient to determine that location

56. Where the conditions of paragraph 32(2)(a) are met, the particular supply of the computer-related service is made in the province, if any, that would be determined under the general place of supply rules for services if the service were performed in each province in which, and to the same extent to which, the final recipients avail themselves of the service. Similarly, the particular supply of Internet access is made in the province that would be determined under the general place of supply rules for intangible personal property if the access were attainable in each province in which, and to the same extent to which, the final recipients avail themselves of the access.

57. In other words, where the conditions noted above are met, the following applies:

• the general place of supply rules for services apply to the supply of a computer-related service as set out in GST/HST Memorandum 3-3-6
• the general place of supply rules for intangible personal property apply to the supply of Internet access as set out in GST/HST Memorandum 3-3-5

58. Where there are to be multiple final recipients and the conditions of paragraph 32(2)(a) are not met, the particular supply of the computer-related service or Internet access will be made in a particular province if the mailing address of the recipient of the particular supply is in that province, pursuant to paragraph 32(2)(b) of the Regulations.

Air navigation services

59. Pursuant to subsection 33(2) of the Regulations, a supply of an air navigation service (as defined in subsection 2(1) of the Civil Air Navigation Services Commercialization Act) is made in a province if the leg of the flight in respect of which the services are performed originates in that province.

60. For purposes of this place of supply rule, a leg of a flight of an aircraft is defined in subsection 33(1) of the Regulations and means "a part of the flight that begins where passengers embark or disembark the aircraft, where freight is loaded on the aircraft or unloaded from it or where the aircraft is stopped to allow for its servicing or refuelling, and that ends where it is next stopped for any of those purposes."

Airport screening services

61. Pursuant to section 33.2 of the Regulations, a supply of a service of screening made by a screening contractor to the Canadian Air Transport Security Authority (CATSA) is made in a province if all or substantially all of the service is performed at an airport situated in that province.

62. Section 2 of the Canadian Air Transport Security Authority Act (CATSA Act) defines the following terms, which are relevant for purposes of the application of section 33.2 of the Regulations:

• screening means "screening, including a search, performed in the manner and under the circumstances prescribed in aviation security regulations, security measures, emergency directions or interim orders made under the Aeronautics Act"
• screening contractor means a contractor retained by CATSA or an authorized aerodrome operator (as the term is defined in section 2 of the CATSA Act) to deliver screening

First Nations goods and services tax – place of supply

63. The FNGST is a tax that may be imposed by a band council, other governing body of a First Nation, or an Indigenous government on the lands that it governs. The FNGST at the rate of 5% applies to most supplies of property and services made on these lands.

64. Everyone has to pay the FNGST on the supply of property and services made on lands where the FNGST applies including Indians, Indian bands, or band-empowered entities. However, certain provincial and territorial governments do not pay the FNGST. The CRA uses the term Indian in this memorandum because it has legal meaning under the Indian Act.

65. For more information on the FNGST and the First Nations and Indigenous governments that impose the FNGST, go to First Nations Goods and Services Tax. You may also refer to Technical Information Bulletin B-102, First Nations Goods and Services Tax – Place of Supply.

Supply is deemed to be made on FNGST lands in a non-participating province

66. The FNGST replaces the GST where the provincial place of supply rules deem the supply to be made on the lands where an FNGST is imposed and where those lands are located in a non-participating province. The supply is subject to the FNGST at the rate of 5%.

Supply is deemed to be made on FNGST lands in a participating province

67. The FNGST replaces the federal part of the HST where the provincial place of supply rules deem the supply to be made on the lands where an FNGST is imposed and where those lands are located in a participating province. The supply is subject to the FNGST at the rate of 5%.

68. Provided the purchaser meets the criteria set out in GST/HST Technical Information Bulletin B-039, GST/HST Administrative Policy – Application of the GST/HST to Indians, the provincial part of the HST would be relieved. Where the purchaser does not qualify for relief of the provincial part of the HST under Technical Information Bulletin B-039, registered vendors are required to collect the provincial part of the HST in participating provinces unless relief of that part is provided by some other legislation or policy.

Supply is deemed to be made in Canada, but not on FNGST lands

69. Where the provincial place of supply rules deem the supply to not have been made on FNGST lands, and the supply is made in Canada, then either the GST or the HST will apply depending on whether or not the supply is deemed to be made in a participating province.

Further infomation