(Trade Lawyers Blog Cyndee Todgham Cherniak, Lang Michener LLP)
On February 25, 2010, the Department of Finance released a News Release about what will be the harmonized sales tax (“HST”) place of supply rules and shortly thereafter the Canada Revenue Agency released a GST/HST Notice setting out their administrative position. On April 30, 2010, the Department of Finance released Draft Regulations in respect of Place of Supply of Property and Services (the “Draft Regulations”). There is a separate HST place of supply rule for customs brokerage services. Read more here.
