Premium rate telephone services
A supply of a service provided by telephone and accessed by calling a number beginning with the digits 1-900 or 976 is made in the province in which the telephone call originates. This represents a clarification to the current rule.
An individual makes a 1-900 telephone call from Ontario. The supply of the service is made in Ontario because the call originates in Ontario. The HST will apply to the service at the rate of 13%.
Forms and publications
- GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax - Place of supply rules for determining whether a supply is made in a province
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