In Ontario, the HST Rate Is 13 Percent, in Alberta

Multiple Choice

In Ontario, the HST rate is 13 percent, in Alberta there is only GST of 5 percent. For which of the following transactions will the rate charged be 5 percent?

A) A writer located in Alberta produces a book for a publisher located in Ontario and receives payment from the Ontario office.
B) An Ontario registrant sells a product to a resident of Alberta who is visiting Ontario.
C) An Alberta registrant ships a product to a recipient in Ontario.
D) An Ontario registrant ships a product to a recipient in Alberta.