I copied last month's invoice for a new design client. My name was still in Ottawa, so the 13% HST line looked familiar. Then I noticed the client's Alberta address.
I had been thinking about where I sat while working. The invoice needed me to think about the supply instead.
Identify the rule that fits the service
For services covered by the general provincial place-of-supply rules, an address of the recipient obtained in the ordinary course of business is often central. If there are several Canadian home or business addresses, the one most closely connected with the supply matters. You cannot simply select the address with the lowest tax rate. CRA's general rules for services.
Specific rules can apply to services involving real property, goods, personal services and other categories. Checking that the general rule applies comes before choosing a province.
Keep the address with the agreement
In my example, this was ordinary design work covered by the general rule, the customer was the Alberta business and its only business address obtained for the contract was in Alberta. The supply was therefore in Alberta: 5% GST, rather than Ontario's 13% HST, assuming no exemption or zero-rating applied. CRA's place-of-supply overview.
I saved the agreement and address with the invoice. A $1,000 fee meant $50 GST in this example. Had I reused the Ontario line, I would have billed $130 without checking the facts that determined the rate.
The next client had offices in two provinces. I didn't copy the Alberta answer either. I clarified which address was connected with that contract before issuing the invoice.
Checked October 20, 2026. Provincial taxes outside the GST/HST system may need separate review. See invoice details.
