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

**Flag: Current** — Verified against the live source. Safe to cite.

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

## Sources

- Memorandum 3-3-6 (primary): https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/3-3-6/plc-spply-prvnc-gnrl-rls-fr-srvcs.html

Jurisdiction: MULTI · Verified 2026-08-27 · Review: legislative