HST/GST - Where and When Does it Apply

Live Programs

Place of supply rule applies - HST (13%) for all live programs held anywhere in Ontario

Webcast/Webinar Programs and Products

Place of consumption rule applies - HST/GST to be charged based on the provice of the registrant/purchaser.

HST/GST RATE BY PROVINCE    
Province Tax Rate
Alberta GST 5%
British Columbia HST 12%
Manitoba GST 5%
New Brunswick HST 13%
Newfoundland HST 13%
Northwest Territories GST 5%
Nova Scotia HST 15%
Nunavut GST 5%
Ontario HST 13%
Prince Edward Island GST 5%/10%
Quebec GST 5%/7.5%
Saskatchewan GST 5%
Yukon GST 5%
Note: PEI & QC, PST is calculated on top of GST