Canada
HST invoice in Ontario: 13% HST and what to include
How to invoice with HST in Ontario: one 13% HST line, your GST/HST number, when clients outside Ontario pay a different rate, and a worked example.
Last updated · Invoice Native team
Quick answer
A GST/HST registrant billing an Ontario client charges HST at 13% (5% federal plus 8% Ontario), shown as one "HST 13%" line on the price before tax, with your GST/HST number such as 123456789 RT0001. The rate follows where your client is: an Ontario business billing an Alberta client charges GST 5% instead.
- Ontario HST is 13%: show the total rate, not 5% + 8%
- Services: generally the province of the client’s Canadian address; goods: where they’re delivered
- Invoices from $100 need your GST/HST number; from $500 also the client’s name and terms
- Some items (children’s clothing, books, diapers) get the 8% Ontario part rebated at the till
- Small suppliers ($30,000 or less) charge no HST
Ontario has the most businesses of any province, and most of them invoice with HST: the harmonized sales tax that replaces separate GST and provincial sales tax. One rate, one line on the invoice — but which rate applies depends on where your client is, not on where you are, and the invoice has to carry the right details for your client to claim their input tax credits.
This guide covers the Ontario HST rate, how to show it, place of supply for clients inside and outside Ontario, what the invoice must include by amount, a worked example and the common mistakes. The free Canadian invoice generator picks the tax from your client's province and prints "HST 13%" for Ontario.
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The rate: 13%
| Part | Rate |
|---|---|
| Federal part | 5% |
| Ontario part | 8% |
| HST on the invoice | 13% |
Show HST as one line at the total rate, "HST 13%", not as 5% and 8%. HST is worked out on the price before tax, and there's no separate provincial sales tax on top.
You charge HST only if you're registered for GST/HST. A small supplier, with taxable sales of $30,000 or less, charges no HST at all. See invoicing as a small supplier.
Which clients pay Ontario HST
The tax follows the place of supply:
- Services: generally the province of your client's Canadian address that you get in the normal course of business, including the billing address.
- Goods: the province where the goods are delivered to your client.
So an Ontario business doesn't always charge 13%, and a business outside Ontario often does:
| You are | Your client is | Tax on the invoice |
|---|---|---|
| Registered, in Ontario | In Ontario | HST 13% |
| Registered, in Ontario | In Alberta | GST 5% |
| Registered, in Ontario | In Nova Scotia | HST 14% |
| Registered, in Ontario | In Quebec | GST 5% + QST 9.975% (if QST registered) |
| Registered, in Alberta | In Ontario | HST 13% |
| Registered, anywhere | Outside Canada | Usually 0% (zero-rated) |
Some supplies have their own rules, such as services related to real property (taxed where the property is). The full table is in which sales tax to charge, and clients abroad are covered in invoicing clients outside Canada.
What the invoice must show
What your client needs to claim input tax credits depends on the invoice total:
| On the invoice | Under $100 | $100–$499.99 | $500 or more |
|---|---|---|---|
| Your name or trade name, the date, the total | ✔ | ✔ | ✔ |
| HST amount (or "price includes HST") | — | ✔ | ✔ |
| Your GST/HST number (BN + RT0001) | — | ✔ | ✔ |
| Client's name, a description, payment terms | — | — | ✔ |
Invoice Native always prints the fullest version, so the invoice works at any amount. Your GST/HST number is your 9-digit Business Number plus RT and a reference; see the Business Number on invoices.
Worked example
A registered bookkeeper in Ottawa bills a Toronto client:
| Line | Qty × price | Amount |
|---|---|---|
| Monthly bookkeeping | 1 × $650.00 | $650.00 |
| Year-end file preparation | 4 h × $90.00 | $360.00 |
| Subtotal | $1,010.00 | |
| HST 13% | $131.30 | |
| Total due | $1,141.30 |
The header shows "GST/HST No. 123456789 RT0001", and because the total is over $500, the invoice names the client and states the terms, such as "Net 30". HST is rounded to the cent: under half a cent rounds down, half a cent or more rounds up.
Point-of-sale rebates
Ontario rebates its 8% part of the HST at the till on some items, including children's clothing and footwear, children's car seats, diapers, printed books, newspapers and some prepared food and drinks. On those items the buyer pays only the 5% federal part. This mostly matters to retailers; if you sell these items, check Ontario's rebate rules for what qualifies.
Construction in Ontario
If you work in construction, Ontario's Construction Act adds prompt payment rules: an owner generally has to pay a contractor's proper invoice within 28 days. A proper invoice has set contents beyond the HST details above, so check the Act if this applies to you.
Common mistakes
- Showing "GST 5% + PST 8%" instead of one HST 13% line.
- Charging 13% to every client because you're in Ontario.
- Leaving off the GST/HST number on an invoice of $100 or more.
- Charging HST before you're registered.
- Adding HST to a late payment charge.
Checklist
- Registered for GST/HST, with the full number on the invoice
- HST 13% as one line for Ontario clients
- The client's province decides the rate
- Client's name, description and terms on invoices of $500 or more
- HST rounded to the cent
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Frequently asked questions
What is the HST rate in Ontario?
13%. It's made up of the 5% federal part and the 8% Ontario part, but the invoice shows one line, "HST 13%".
Do I charge HST to a client outside Ontario?
You charge the tax for where the supply is made, which for most services is the client's Canadian address. An Ontario business charges GST 5% to an Alberta client, HST 14% to a Nova Scotia client and GST plus QST to a Quebec client.
Do I charge HST to a client in the United States?
Most services to a non-resident client and goods exported outside Canada are zero-rated, so you charge 0% and add a short note on the invoice. There are exceptions, such as services tied to property in Canada.
Should the invoice split HST into federal and provincial parts?
No. HST is a single harmonized tax, so show one line at the total rate. Splitting it out can confuse clients and bookkeeping software.
Do I charge HST on a late payment fee?
No. The CRA says late payment surcharges are not subject to GST/HST, so bill interest without tax even when the original invoice carried HST.
Sources
This guide is general information, not tax or legal advice. CRA, Revenu Québec and provincial rules change and depend on your situation, so check with them or ask an accountant.