Canada Revenue Agency
Bulletin B-103: Place of Supply Rules for Determining Whether a Supply is Made in a Province.

The Tax Detective
We also recommend checking out Eileen Reppenhagen’s web site, the Tax Detective. Eileen’s site includes links to a wealth of bulletins, articles and other information related to HST.

Fraser Institute – Countering the Myths Surrounding HST
The Fraser Institute authored a study that addresses many of the myths and misunderstandings about the HST, highlights the shortcomings of the current provincial sales tax system, and explains the differences between the PST and the harmonized sales tax.

Government of British Columbia HST Blog
The BC government has published a variety of articles related to HST and how it relates to and affects different industries and consumer groups.

This article is an excerpt from the NALH e-Newsletter. Click here to read the current issue.

Missed an issue? You can also read all previous issues in our newsletter archive.  Want to join our subscribers list? Visit our site to subscribe to our newsletter.