General Informatiion Concerning the QST and the GST/HST - Ryan

Sales to persons residing in a participating province
The harmonized sales tax (HST) applies in the participating provinces (New Brunswick, Nova Scotia,
Newfoundland and Labrador, Ontario and British Columbia).The basic GST rules also apply to the
HST. The table below shows the applicable HST rates in each of the participating provinces as well
as the provincial and federal components of these rates.
Provinces where
the HST applies
HST
rate
General Information Concerning the QST and the GST/HST 58
From January 1, 2008, to
June 30, 2010 As of July 1, 2010
Provincial HST
component
Federal HST
component
HST
rate
Provincial
HST
component
Federal HST
component
British Columbia — — — 12% 7% 5%
Ontario — — — 13% 8% 5%
Nova Scotia 13% 1 8% 5% 15% 10% 5%
New Brunswick and
Newfoundland and
Labrador
13% 1 8% 5% 13% 8% 5%
1. In Nova Scotia, New Brunswick, and Newfoundland and Labrador, the HST rate was 14% (8% provincial component and
6% federal component) from July 1, 2006, to December 31, 2007. It was previously 15% (8% provincial component and
7% federal component).
Businesses registered for the GST/HST must collect and remit HST on all taxable sales (excluding
zero-rated sales) they make in a participating province.
Québec registrants are not required to account separately for the tax collected at the GST rate of 5%
or the HST rate of 12%, 13% or 15%. They may use their usual GST return to calculate their net tax.
Such registrants must, however, account separately for the QST.
The rules pertaining to the place of supply apply for the purpose of determining whether a sale is
made in or outside a participating province. Québec registrants must take these rules into account in
deciding whether they must collect the GST or the HST on sales made to residents of these provinces.
The rules for determining the place of supply are the same as the rules used to determine whether
a transaction occurs in Québec. For example, sales of tangible personal property are considered to
have been made in a participating province if the property is delivered or made available by the
vendor to the purchaser in a participating province. For more information, refer to the section “Place
of supply” on page 13.
On May 1, 2010, the rules for determining whether the sales of services or intangible personal
property are made in a participating province were modified. For more information, refer to GST/HST
technical information bulletin B-103, Harmonized Sales Tax: Place of supply rules for determining
whether a supply is made in a province.