What is it?
Under Canadian tax law, taxes must be assessed based on where the product or service will be consumed. When an item is shipped into the province of use and the vendor has not invoiced at the receiving province’s tax rate, the recipient must assess any taxes payable.
Why is it important?
Carleton University is obligated to self-assess the appropriate taxes payable at the time of payment.
Where do I find more information?
Procurement Services and Financial Services’ Accounts Payable unit within Business Operations reviews all out of province high and low value purchases respectively to ensure all tax requirements are met.