HST Matrix for an Ontario Based Business
If your business is selling goods out of province, the HST rate may change. Use this HST Matrix as your guide.
**North means Yukon, Nunavut & Northwest Territories
Supplying a service:
The key is where is the service performed or contract negotiated? For example:
- If the service is performed in Ontario for say an Alberta client, the rate is 13%
- An Ontario business has an independent sales representative resident in Alberta, the representative charges only 5% on the sales commission earned, since the representative made the sales in Alberta
NOTE: The above are general guidelines.
For specific circumstances contact us for a list of before and after HST. If you have any special concerns, please contact us.
To download this information in PDF format please click here.