Koreen asked:

Do I charge PST for customers residing in the U.S.A.? The particular service being offered is Personal Wellness Coaching.

Hari S. Nesathural answered:

Retail Sales Tax (PST) must be charged for retail sales and services delivered within the province. Goods shipped outside the province or services provided outside the province are not subject to PST.

A more important question is why would you charge PST for personal wellness coaching either within or outside the Province of Ontario? The link below will explain that only certain services are subject to PST.

http://www.rev.gov.on.ca/english/guides/rst/901.html#taxable

About the author

Hari S. Nesathurai is the senior tax counsel at the Toronto law firm of Heydary Hamilton PC where his practice includes domestic and international tax planning and tax litigation for privately held corporations and wealthy individuals. Click here to view Hari's C.V

 
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