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As a electrical contractor in Ontario, do I charge the customer HST on material?

By Hank Bulmash |

Martin asked:

I am an electrical contractor in Ontario. Do I charge the customer HST on material?

Hank Bulmash answered:

As an electrical contractor you must charge your customer HST on both materials and labour.

If the customer is in Ontario, you charge HST of 13 per cent. If the customer is in another province you change the HST rate of that province or you charge the GST rate of 5 per cent if the GST is not harmonized with a provincial sales tax in that province.

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