Goods and services brought into a participating province

You may have to self-assess the 8% provincial part of HST if you buy goods or services in a non-participating province, but you use, consume, or supply them within a participating province. This rule applies in the following situations:

• A person in a participating province buys goods in a non-participating province and brings these goods into a participating province.

• A resident of a participating province arranges for a person in a non-participating province to perform a service (such as advertising or legal services) that is performed outside the participating province but is consumed, used, or supplied more than 50% in the participating province.

• A resident of a participating province acquires intangible property (such as rights to operate a franchise) in a non-participating province that is consumed, used, or supplied more than 50% in the participating province.

Exception
You do not have to self-assess the provincial part of HST if you are a registrant and the property or service is consumed, used, or supplied at least 90% in your commercial activities.

The above exception does not apply to motor vehicles required to be registered in a province. For more information on motor vehicles, see Motor vehicles brought into a participating province.

This exception also does not apply to persons using a streamlined accounting method or to listed financial institutions that have to use the attribution method to determine their net tax remittance.

Forms and publications

• B-078 Place of Supply Rules Under the HST
• B-079 Self-Assessment of the HST on Supplies Brought Into a Participating Province
• Harmonized Sales Tax and the Provincial Motor Vehicle Tax pamphlet (RC4100)