The simplified rules this helper uses
Goods delivered to a customer generally take the rate of the province where they are delivered. Services and intangible supplies generally take the rate of the customer’s address in Canada. Exports outside Canada are generally zero-rated.
The CRA rules have more detail than this, for example for services performed in several provinces or for real property. Treat the result as a starting point.
Rates as verified in May 2026; re-verify before filing.