The Harmonized Sales Tax (HST) is applied in Ontario, Canada, to most goods and services, including marketing services. When determining whether to charge HST on marketing services, you should consider the following factors:
1)Exemptions and exceptions: Certain types of marketing services may be exempt from HST, such as services related to printed materials.
2)Client location: If your marketing services are provided to clients who are located outside of Ontario, you may not be required to charge HST.
3)Place of supply rules: The Canada Revenue Agency (CRA) has specified rules to determine the place of supply for services.