Applying GST/HST to Goods and Services Provided To Customers located outside of Canada

Many businesses in Canada are unaware that goods and/or services they provide to customers located outside of Canada may be subject to GST/HST.  For example, if your business provides services on tangible personal property located in Canada (for example, repairs machines located in Canada) for a US customer, those services may be subject to GST/HST even though your customer is not located in Canada.

For sales of goods delivered to a Canadian address, those goods may also be subject to GST/HST despite the fact that the customer and its billing address are outside of Canada.

If you have questions with respect to the application of GST/HST to the goods and services you supply to your customers, please contact us and we would be happy to assist.