Place of Supply in a Province – Specific Rules for Services – Special Cases

Source URL

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Disclaimer

We do not guarantee the accuracy of this copy of the CRA website.

Scraped Page Content

Place of Supply in a Province – Specific Rules for Services – Special Cases

GST/HST Memorandum 3-3-6-2
April 2026

This memorandum cancels...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.