This is what I read and understand on the website: "When you sell and ship or deliver taxable goods and services to out-of-province/territory customers, the sales tax that applies in your customer's province or territory is generally applicable.
When you ship to harmonized sales tax (HST)-participating provinces (British Columbia, New Brunswick, Newfoundland and Labrador, Nova Scotia and Ontario), you are required to collect HST in the amount applicable to the province and include it in your GST/HST return. In this case, since you are already registered for GST, you are automatically registered for HST, even if you do not operate in an HST-participating province."
So the way I read it, an Albertan store shipping to a British Columbia customer, must collect BC's HST.
I'm sorry if I sound argumentative, but the quoted website is the Fed's site... and any time I have purchased anything from a major company online from another province, they charge me tax based on my shipping address in BC - ie: Alberta companies charge me BC HST even though the product is shipped from AB.
