How to Calculate GST/HST on Invoices in Every Canadian Province

If you run a business in Canada, you need to charge the correct sales tax on your invoices. But with different provinces using different tax systems, it can get confusing. This guide breaks down exactly what you need to charge in each province and territory.

Understanding the Three Tax Systems

Canada has three sales tax structures depending on the province:

GST (Goods and Services Tax) — A 5% federal tax applied across Canada. Some provinces only charge GST with no provincial component.
HST (Harmonized Sales Tax) — A combined federal and provincial tax used in Ontario, the Atlantic provinces, and PEI. The rate varies from 13% to 15%.
GST + PST/QST — In BC, Saskatchewan, Manitoba, and Quebec, the federal GST is charged separately from a provincial sales tax (PST or QST).

Tax Rates by Province

Here are the current sales tax rates for all 13 provinces and territories:

Province / Territory	Tax Type	GST/HST	PST/QST	Total
Alberta (AB)	GST only	5%	—	5%
British Columbia (BC)	GST + PST	5%	7%	12%
Manitoba (MB)	GST + RST	5%	7%	12%
New Brunswick (NB)	HST	15%	—	15%
Newfoundland & Labrador (NL)	HST	15%	—	15%
Northwest Territories (NT)	GST only	5%	—	5%
Nova Scotia (NS)	HST	15%	—	15%
Nunavut (NU)	GST only	5%	—	5%
Ontario (ON)	HST	13%	—	13%
Prince Edward Island (PE)	HST	15%	—	15%
Quebec (QC)	GST + QST	5%	9.975%	14.975%
Saskatchewan (SK)	GST + PST	5%	6%	11%
Yukon (YT)	GST only	5%	—	5%

Calculation Examples

Example 1: Ontario (HST Province)

You sell a consulting service for $1,000 to a client in Ontario.

Subtotal: $1,000.00
HST (13%): $130.00
Total: $1,130.00

Example 2: British Columbia (GST + PST)

You sell web design services for $2,500 to a client in BC.

Subtotal: $2,500.00
GST (5%): $125.00
PST (7%): $175.00
Total: $2,800.00

Example 3: Alberta (GST Only)

You invoice a client in Alberta for $500 of photography services.

Subtotal: $500.00
GST (5%): $25.00
Total: $525.00

When Do You Need to Register?

You must register for a GST/HST account with the CRA once your worldwide taxable revenue exceeds $30,000 in a single calendar quarter or over four consecutive calendar quarters. Once registered, you must charge the appropriate tax on all taxable supplies.

Input Tax Credits (ITCs)

The good news: you can claim back the GST/HST you pay on business expenses as Input Tax Credits. This means the tax you pay on office supplies, software subscriptions, and other business costs gets deducted from the tax you owe to the CRA.

Let Clear Bill Handle the Math

Manually calculating tax rates for each province is error-prone. Clear Bill automatically applies the correct GST, HST, PST, or QST based on your business province, so every invoice is accurate.