GST, HST, PST or QST: which sales tax to charge by province

Canada has one federal sales tax and several provincial ones, and which ones go on your invoice depends mostly on where your client is, not where you are. An Alberta freelancer billing an Ontario client charges HST 13%; the same freelancer billing a Calgary client charges GST 5%.

This guide lists the rates for every province and territory, explains the place of supply rules for goods and services, and shows how GST, HST, PST, RST and QST sit on an invoice. The free invoice generator picks the taxes from your client's province, and you can override it.

Rates by province and territory

These rates have been unchanged since Nova Scotia's HST went from 15% to 14% on April 1, 2025, and no changes had been announced for 2026 at the time of writing. The CRA's GST/HST calculator has the current rates.

HST is one harmonized tax that replaces GST and the provincial tax, so it's a single line on the invoice. PST, RST and QST are separate provincial taxes that sit on their own line next to GST.

Place of supply: which province?

GST/HST registrants charge the rate of the province where the supply is made. The CRA's general rules are:

• Goods: the province where the goods are delivered to your client.
• Services: the province of your client's Canadian home or business address that you obtain in the ordinary course of business, including the billing address. If you have several addresses, use the one most closely connected with the service.
• Services with no Canadian address: a participating (HST) province if the Canadian part of the service is performed primarily there; otherwise GST only.

Some supplies have specific rules that override these: services related to real property (taxed where the property is), some personal services, freight and telecom. Quebec has parallel rules for the QST. If your work falls into one of these, check GST/HST Memorandum 3-3-6 or ask the CRA.

In Invoice Native, the place of supply defaults to your client's billing province, or your own province when the client has no Canadian address. You can change it, and the invoice prints "Place of supply: Ontario" when it differs from the client's address.

Worked examples

PST, RST and QST: only when you're registered

Provincial sales tax works differently from GST/HST. You charge it only when you're registered for that province's tax, and in BC, Saskatchewan and Manitoba only on the goods and services it covers. Most professional services don't carry PST, but some, such as legal services and software, do. See PST on services for the lists.

The QST applies to all taxable items once you're registered for it. See invoicing Quebec clients.

Whether you have to register for a province's tax when you're based elsewhere depends on that province's rules, so check with the province or an accountant.

No tax on tax

Each tax is worked out on the price before tax. GST isn't charged on PST, PST and RST aren't charged on GST, and QST is charged on the selling price, not on the GST. On a $1,000.00 software licence sold in BC:

Show each tax on its own line with its rate. Don't print a combined rate such as 12% or 14.975%.

Checklist

• ✅ Place of supply: delivery province for goods, client's address for services
• ✅ HST as one line in Ontario and the Atlantic provinces
• ✅ GST 5% in Alberta and the territories
• ✅ PST, RST or QST only when you're registered for it, on its own line
• ✅ Every tax on the price before tax

Invoice Native doesn't give tax advice. Check which taxes apply to each item and where your client is with the CRA, the province or an accountant.