[Verse 1] When goods cross provincial lines today The place of supply shows the tax we pay If shipped to Ontario from BC HST applies at delivery The recipient's province sets the rate Don't let the origin complicate [Chorus] Where it goes, that's where tax flows Destination rule, that's how it goes Services follow where they're used Place of supply can't be confused Where it lands, tax demands Know the province, understand [Verse 2] Real property tax stays where it sits The land location is what permits But legal services have their way Taxed where the lawyer's office stays Advisory work and consultation Follow the supplier's registration [Chorus] Where it goes, that's where tax flows Destination rule, that's how it goes Services follow where they're used Place of supply can't be confused Where it lands, tax demands Know the province, understand [Bridge] Transportation's got its special case Point of departure sets the base Telecommunications bridge the gap Billing address fills the map Intangibles cross every border Software follows purchaser's order [Verse 3] When in doubt about the jurisdiction Check the federal act's prescription General rule for goods is clear Destination tax will appear Services need more careful thought Where performed or where they're bought [Chorus] Where it goes, that's where tax flows Destination rule, that's how it goes Services follow where they're used Place of supply can't be confused Where it lands, tax demands Know the province, understand [Outro] From coast to coast the rules apply Place of supply will specify Which tax rate governs every deal Make sure your compliance is real
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