Hello and welcome. Thank you for providing an opportunity to assist you.
British Columbia -- There is a change after April 1, 2013.
As of April 1, 2013, you will pay a varying percentage of tax in British Columbia. Whether you pay no tax, 5% tax, or 12% tax depends upon the type of service.
Travel services that are still tax exempt (after April 1, 2013):
- Public transit fares
- BC Ferries fares
- Basic groceries
- International air travel, Continental U.S. flights excluded, when originating in BC
- International rail, bus, or ship travel (originating in BC)
Travel services that will incur only 5% GST (after April 1, 2013):
- Domestic travel by air, rail or bus (originating in BC)
- Continental U.S. air travel (originating in BC)
- Restaurant meals
- Attraction admission fees, including for passes for ski resorts, museums, theater performances, sports events, and driving ranges
- Books, newspapers, and magazines
- Snack foods
- Camping sites
- Massage therapy
Travel services that will incur 5% GST and 7% PST (after April 1, 2013):
- Alcoholic beverages (10% PST)
- Accommodations (plus any additional hotel tax)
For detailed list refer:
Ontario -- In Ontario, there is a uniform rate of 13% on all such services. On July 1, 2010 the 13 per cent Harmonized Sales Tax (HST) took effect in Ontario.
Since July 1, 2010, instead of paying 13 per cent sales tax to two governments (eight per cent to Ontario and five per cent to the federal government), there is one sales tax – still 13 per cent – collected by the federal government.
Further to your question, it would be applicable anyway, if you are selling to canadian residents / non residents or for that matter anyone. It will be applicable on "BOTH" of the scenario that you mentioned in your question.
I am sure this would help.
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