# HST Confusion - Immigration Company offering services outside Canada

**URL:** <https://www.protaxcommunity.com/t/hst-confusion-immigration-company-offering-services-outside-canada/5713>\
**Category:** Tax Topics\
**Created:** [April 1, 2022, 3:19am UTC](https://www.protaxcommunity.com/t/hst-confusion-immigration-company-offering-services-outside-canada/5713 "2022-04-01T03:19:31Z")\
**Posts on this page:** 6\
**Page:** 1

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**Author:** ![oshnus](https://avatars.discourse-cdn.com/v4/letter/o/43a26b/32.png) [@oshnus](https://www.protaxcommunity.com/u/oshnus)\
**Post date:** [April 1, 2022, 3:19am UTC](https://www.protaxcommunity.com/t/hst-confusion-immigration-company-offering-services-outside-canada/5713/1 "2022-04-01T03:19:31Z")

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Hello, need help in recording HST for an immigration company whose clients are mainly abroad. There are only a few clients in Canada which comprises only 5% but since the gross receipts from outside Canada is more than the HST threshold, that’s why they registered. My first question is since they are now an HST reg, should we charge HST to all invoices regardless of where the client is? And lastly, they registered only Sep 1 - Dec 31, 2021. I am trying to report the HST today being the deadline. In the period, I should only choose Sept 1 to Dec 31 right? And not from January 1 - Dec 31? Thanks. Thank you in advance mentors!

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**Author:** ![obhorst](https://avatars.discourse-cdn.com/v4/letter/o/a88e57/32.png) [@obhorst](https://www.protaxcommunity.com/u/obhorst)\
**Post date:** [April 1, 2022, 7:33pm UTC](https://www.protaxcommunity.com/t/hst-confusion-immigration-company-offering-services-outside-canada/5713/2 "2022-04-01T19:33:04Z")

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You do not charge HST to foreign clients. if you registered in September, then you only report on that period.

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**Author:** ![helga\_spence](https://sea2.discourse-cdn.com/flex016/user_avatar/www.protaxcommunity.com/helga_spence/32/268_2.png) [@helga\_spence](https://www.protaxcommunity.com/u/helga_spence)\
**Post date:** [April 2, 2022, 4:18am UTC](https://www.protaxcommunity.com/t/hst-confusion-immigration-company-offering-services-outside-canada/5713/3 "2022-04-02T04:18:31Z")

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The foreign clients are subject to HST, are zero-rated, so you can claim ITCs related to both foreign and Canadian clients.

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**Author:** ![oshnus](https://avatars.discourse-cdn.com/v4/letter/o/43a26b/32.png) [@oshnus](https://www.protaxcommunity.com/u/oshnus)\
**Post date:** [April 2, 2022, 10:46am UTC](https://www.protaxcommunity.com/t/hst-confusion-immigration-company-offering-services-outside-canada/5713/4 "2022-04-02T10:46:10Z")

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Thanks! So this means that I do not have to worry about the three general rules right? The second one confuses me because it says if Gen rule 1 is not applicable, then you charge based on where the services were performed. :(.

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**Author:** ![oshnus](https://avatars.discourse-cdn.com/v4/letter/o/43a26b/32.png) [@oshnus](https://www.protaxcommunity.com/u/oshnus)\
**Post date:** [April 2, 2022, 10:46am UTC](https://www.protaxcommunity.com/t/hst-confusion-immigration-company-offering-services-outside-canada/5713/5 "2022-04-02T10:46:40Z")

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Got it, thanks a lot Helga. Will do the needful.

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**Author:** ![helga\_spence](https://sea2.discourse-cdn.com/flex016/user_avatar/www.protaxcommunity.com/helga_spence/32/268_2.png) [@helga\_spence](https://www.protaxcommunity.com/u/helga_spence)\
**Post date:** [April 2, 2022, 7:51pm UTC](https://www.protaxcommunity.com/t/hst-confusion-immigration-company-offering-services-outside-canada/5713/6 "2022-04-02T19:51:54Z")

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You charge HST based on whether you are EXPORTING your services, or providing services to those within Canada.