Excerpt from CRA Website
The rate of tax to charge depends on the place of supply. This is where you make your sale, lease, or other supply.
A zero-rated supply has a 0% GST/HST rate throughout all of Canada. For example, basic groceries are taxable at the rate of zero (0% GST/HST) in every province and territory.
The rate for other taxable supplies depends on the province or territory. The current rates are:
- 5% (GST) in Alberta, British Columbia, Manitoba, Northwest Territories, Nunavut, Quebec, Saskatchewan, and Yukon
- 13% (HST) in Ontario
- 15% (HST) in New Brunswick, Newfoundland and Labrador, Nova Scotia, and Prince Edward Island
For example, your store in Vancouver, B.C. delivers a mattress to your customer in Toronto, Ontario. You charge 13% HST on the sale because the place of supply is Ontario.
If you know your place of supply and type of supply, you can use the GST/HST calculator to calculate the amount of GST/HST to charge. If provincial sales tax (PST) is charged in the place of supply, calculate the GST on the price without the PST.
Whether or not to charge the GST/HST may depend on who the supply is made to. For more information, see: