GST/HST place of supply rules, part 1: Focus on GST

Expand your knowledge of Canadian GST place of supply rules in part 1 of our two-part series on GST/HST.

Event Details

Location and date:
Online On-Demand Event

Place of supply rules determine the applicable GST or HST tax rate on sales across Canadian provinces. These tax rate determinations can be ambiguous in some circumstances, and with different and constantly changing rates across the country, it can be easy to charge the wrong tax rate.

In the first of this two-part series, Canadian sales tax expert Diane Gaudon, FCPA, FCGA, reviews the GST place of supply rules and the key concepts to understanding and interpreting these rules, which are necessary before applying HST place of supply rules. She also identifies and defines different types of GST supplies, what is taxable and what triggers a supply.

Additional options and pricing may be available. See pricing and registration for more details.

Member $175, Non Member $210

4 CPD hour(s)
Pricing & registration

You will learn about:

  • types of supplies, including
    • taxable
    • zero-rated
    • exempt
  • how to determine what is taxable
  • how to establish the tax rate (5 per cent GST or zero-rated export)
  • the significance of GST place of supply rules for supplies made inside or outside of Canada

Who should attend?

  • financial professionals
  • business professionals
  • sales tax consultants

More Details:


You may also be interested in:


Please contact:

Member Development and Support
Tel: 1-800-268-3793