Rules · RATE

RATE-03 — Advisory, consulting and professional services fall under the RATE-02 general rules

Current — Verified against the live source. Safe to cite.

Advisory, consulting and professional services fall under the RATE-02 general rules, not the personal-services rule

Sources

Memorandum 3-3-6 (primary) · local copy

Record

Anchor ID: RATE-03 (permanent)
Jurisdiction: MULTI
Section: 2.2 GST/HST rates and place of supply
Verified: 2026-08-27 — by a person, against the source
Review cycle: legislative