Tax: Canadian customers only.
USA CUSTOMERS NOTE: TAXES ARE NOT APPLIED TO USA OR FOREIGN CUSTOMER INVOICES AND THE TAXES OWING ARE THE RESPONSIBILITY OF THE CUSTOMER TO PAY THEIR STATE OR FEDERAL TAX WHEN YOUR ORDER ARRIVES.
Canadian taxes: Applicable GST taxes of 5% in BC or items shipped to us and sent to an address in BC is subject to 5%. All other Canadian provinces and territories are subject to either their GST or HST. Example 1: A customer from Alberta sends their films to TMTV for archival, restoration & repair, the tax charged and collected is 5% GST. Example 2: A customer in Nova Scotia sends their film to TMTV for repair, the tax collected and charged is their 15% HST.
CANADIAN TAX RATE CHARGED FOR OUR ARCHIVAL, RESTORATION & REPAIR SERVICES (Items shipped to us from your province and returned to you in your province).
Alberta – GST rate of 5%
British Columbia – GST rate of 5%Manitoba – GST rate of 5%
New Brunswick – HST rate of 13%
Newfoundland and Labrador – HST rate of 13%
Nova Scotia – HST rate of 15%
Ontario – HST rate of 13%
Prince Edward Island – GST rate of 5%
Quebec – GST rate of 5%
Saskatchewan – GST rate of 5%
Yukon – GST rate of 5%
Northwest Territories – GST rate of 5%
Nunavut – GST rate of 5%
Source; from the GST/HST Technical Information Bulletin of the Canadian Government.
GST/HST Sales Tax
Place of supply rules for determining whether a supply is made in a province
Note: This Technical Information supersedes the version dated February 2010. VIII. Repairs, maintenance, cleaning, adjustments, alterations and photographic-related goods
No changes are proposed to the current place of supply rule that applies where a supplier receives tangible personal property of another person for the purpose of either
• supplying a service of repairing, maintaining, cleaning, adjusting or altering the property, or
producing a negative, transparency, photographic print or other photographic-related good.
ALL PRICING LISTED OR QUOTED IS IN CANADIAN DOLLARS
