How sales tax is applied
G.T. Container Services Inc. is registered for GST/HST and QST and charges tax as required by Canadian law. Which tax applies to your order depends on the province the container is delivered to, not your billing address. This is the “place of supply” rule.
Rates by destination
| Delivered to | Tax applied | Combined rate |
|---|---|---|
| Quebec | GST 5% + QST 9.975% | 14.975% |
| Ontario | HST | 13% |
| New Brunswick | HST | 15% |
| Nova Scotia | HST | 14% |
| Prince Edward Island | HST | 15% |
| Newfoundland and Labrador | HST | 15% |
Rates are those in force at the time of writing and are confirmed on your invoice. Where a rate changes, the rate applying on the date of supply is the one charged.
Tax is confirmed on your invoice
Prices shown on product pages exclude sales tax. The applicable tax is calculated and shown separately on the invoice we issue after confirming your delivery address, alongside the container price and freight cost. Our GST/HST and QST registration numbers appear on every invoice.
Tax on delivery charges
Freight forms part of a taxable supply, so the same rate that applies to the container also applies to the flat $550 delivery charge. Both are shown separately on your invoice, with tax calculated on the combined amount.
Input tax credits
If you are a GST/HST and QST registrant buying the container for use in commercial activities, the tax shown on your invoice is generally recoverable as an input tax credit or input tax refund. Our registration numbers are on the invoice for that purpose. Whether you can claim, and how much, is a matter for you and your accountant.
Exempt and zero-rated purchases
Some purchasers — including certain First Nations purchasers taking delivery on reserve, and some purchases destined for export — may qualify for relief from tax. If you believe an exemption applies, send us the supporting documentation before we invoice you:
- For a purchase on reserve: a valid Certificate of Indian Status and a delivery address on reserve. Note that the container must be delivered to the reserve by us or our carrier.
- For export: evidence of export and the applicable certification.
Email documentation to info@gtcontainerservices.ca with your order number. We cannot retroactively remove tax from an invoice that has already been paid; documentation received late applies to future orders only.
Orders delivered outside our service area
For deliveries to provinces or territories we do not normally serve, the destination province’s GST/HST rate applies. Contact us before ordering so we can confirm both freight and tax.
This is not tax advice
This page explains how we apply tax to our invoices. It is not tax advice. If you are unsure of your obligations or entitlements, consult a qualified accountant, Revenu Québec, or the Canada Revenue Agency.
Questions
Contact info@gtcontainerservices.ca.