[Verse 1] When goods cross provincial lines, the question starts to bloom Which jurisdiction claims the tax, which revenue gets consumed The purchaser's location holds the key to GST fate But services dance differently through regulatory gates [Chorus] Place of supply, where does tax apply Follow the trail where dollars multiply Goods go where buyers reside Services where performance coincides Place of supply, tax cannot hide [Verse 2] Tangible property follows simple rules we know Tax applies where purchaser maintains their postal code But intangibles shift the game, intellectual property flows To where the buyer uses them, that's where the levy grows [Chorus] Place of supply, where does tax apply Follow the trail where dollars multiply Goods go where buyers reside Services where performance coincides Place of supply, tax cannot hide [Verse 3] Services performed in person stick to where they're done Consultation in Alberta means Alberta tax has won But digital and remote work creates complexity Tax follows where recipient calls home officially [Bridge] Real property never moves, tax stays where it stands Transportation services tax where the journey begins its plans Special rules for financial services, telecommunications too Each sector has exceptions that accountants must pursue [Chorus] Place of supply, where does tax apply Follow the trail where dollars multiply Goods go where buyers reside Services where performance coincides Place of supply, tax cannot hide [Outro] HST or GST depends on postal zones Provincial rates and federal base, each jurisdiction owns Master these location rules and tax will fall in place Every transaction has its home in regulatory space
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