RATE-02 — Place of supply, services. General Rule 1

Place of supply, services. General Rule 1: the province of the recipient's Canadian home or business address obtained in the ordinary course of business. Where several addresses exist, the one most closely connected with the supply — generally the contracting address. Email and IP addresses do not qualify as addresses. A PO box does not qualify as a home or business address but can qualify under the residual test. General Rule 2 applies where no Canadian address is obtained: the province where the Canadian element of the service is performed