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I am a freelance web developer operating out of Toronto, Canada.

Most of my clients are in Toronto. Some of my clients are from other provinces.

I also have many clients from the States and the odd one in Europe.

All of my work is delivered electronically (i.e. as a web site (or as an enhancement to an existing web site) on a server).

What taxes do I need to charge (i.e. HST) for each of these cases?

  • Take a word of advice from a fellow Canadian freelancer and do your homework by calling the CRA (cra.gc.ca) and telling them what you are doing - they will give you exact directions that you can bank on. – Max Vernon Apr 25 '14 at 4:41
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According the this CRA PDF File, you do not charge any tax if the product is for use outside of Canada, and it's not a physical product. It counts as an Electronic Product, so no taxes get charged if selling over the border.

This also applied if you host the website on your own server, within Canada. If they are getting services over the border though, it appears to not want you to charge any taxes (zero-rated)

It looks, though, that if you provide services within Canada, you charge your own tax (CRA Source)

  • 1
    Excellent answer. Thank you for both summarizing and pointing to the authoritative resource. Much appreciated!!! – NivF007 Apr 17 '14 at 0:32

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