What does it mean when we say that exports are "zero-rated"?  In this presentation, the Canada Revenue Agency will present the basics for place-of-supply rules for those entrepreneurs who wish to deal internationally or across interprovincial boundaries.  When is a supply that of a good, a service or intangible personal property?  Learn when a supply is considered to be made inside or outside of Canada, and whether a supply is made in a particular province, all for the purpose of determining the appropriate tax rate for GST/HST purposes. 

Speaker Bio:

George(s) Fortier is a Senior Technical Interpretation Analyst with the Ottawa Tax Services Office of the Canada Revenue Agency and has been with GST/HST Rulings since June 1990. He has over 25 years with the Agency, also formerly known as Revenue Canada. He has considerable experience with the GST/HST Outreach Group, most recently conducting presentations to business groups and others on the transition to HST in Ontario. He has been called upon occasionally to conduct training for his colleagues.