Sales to non-residents

When a non-resident of a Canadian province purchases goods or services and takes possession of them in the province, the provincial sales tax is charged.  There are a few exceptions (such as motor vehicles or aircraft) in some provinces.

When taxable goods are purchased by a non-resident and shipped by the vendor to a destination outside of the province, the sales tax of the province from which the goods are shipped will not be charged.  The sales tax of the destination province may be charged, if the seller has a business presence in that province.

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