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Queen's University

HST Place of Supply Rules

Taxable supplies that are made in Canada will be subject to HST.  The place of supply rules determine whether a supplier has made a supply of goods or services in a participating province, the supplier is required to collect and remit the HST.

HST Tax Rates for Participating Provinces (last updated May 2013):

Province HST Rate
Ontario 13%
New Brunswick 13%
Nova Scotia 15%
Newfoundland and Labrador 13%
Prince Edward Island 14%


Place of Supply Rules for participating HST provinces listed above:

The HST rate will be the rate that applies to the province in which good or service is being provided.  For example, if Queen’s holds courses in New Brunswick it must charge the 13% HST which applies to New Brunswick. 

Place of Supply Rules for Non - Participating HST provinces:

Any goods that are sold and delivered to the non-HST provinces should only be charged the GST (5%).  If the university is not a registered vendor in a particular province (except Saskatchewan), it will be the responsibility of the consumer to self assess the applicable provincial sales tax on their purchase.

Kingston, Ontario, Canada. K7L 3N6. 613.533.2000