I have a client who is based in BC.  He was contracting his services to a company that used to also be based in BC.  However, this company has been taken over by one in Ontario.  Now when he is getting his royalty payment they are adding on 13% HST rather than the 5% he used to get when they were a BC company.   Does he have to claim the entire 13% as GST collected or just 5% of it and the other 8% is added to his royalty income?  I know when you purchase stuff in other provinces you claim the tax based on the province of supply, however, I haven't run into one where it's a client he essentially charges.   Should they not only be adding 5% to his royalties since he is based on BC?