How do I apply the Harmonized Sales Tax (HST) for the National Capital Region?
HST is collected based on the province of the recipient. For example in the NCA which includes both Ontario and Québec provinces: if a federal government department located in Ottawa was to issue a professional services contract to a supplier who is based out of Gatineau, Québec, the invoice from that Québec supplier to the Federal Government Department (in Ottawa) will collect the HST. The HST is then remitted back to Canada Revenue Agency by the supplier.
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