As at June 5, 2010 the Final HST Place of Supply Rules Have Not Been Promulgated

Posted on June 5, 2010 by Cyndee Todgham Cherniak

I have been watching the Department of Finance web-site and, to date, the final version of the HST Place of Supply Rules Regulations have not been promulgated.  We are 25 days away from the implementation date for HST in Ontario and British Columbia and we do not have the final version of the applicable rules.  How is this easier for businesses?  Businesses are the ones who will be assessed by Canada Revenue Agency auditors for mistakes.  It will be an penalty on businesses.

On April 30, 2010, the Department of Finance issued draft Regulations in Respect of the Place of Supply of Property and Services for public comment.

On June 3, 2010, the Canada Revenue Agency reissued its Technical Information Bulletin 103 (June 2010) on "Place of Supply Rules for Determining Whether a Supply is Made in a Province".

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