Generally, a person does not have to charge GST/HST on services performed wholly outside Canada, or on services that relate to real property situated outside Canada.
Services performed on temporarily imported goods (except transportation services) may be zero rated. The goods must be brought into Canada for the sole purpose of having the service performed on them and must be exported as soon as possible. Any parts supplied along with these services may also be zero rated.
Certain services provided
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Web page updated on 17 Mar 2025 13:53