GST, HST, QST, PST and RST by province

Rates change on a date, not on a whim. Nova Scotia moved from 15% to 14% on April 1, 2025, so an invoice dated before that still carries the old rate. Always apply the rate that was in force on the invoice date.

• Goods: usually the province where the goods are delivered or made available to the customer.
• Most services: usually the province of the customer's business address that you obtained in the ordinary course of business.
• Real property and related services: the province where the property is located.

A contractor in Ontario billing a Calgary client for remote work generally charges 5% GST, not 13% HST. Getting this wrong in either direction creates a correction later.

QST, BC PST, Saskatchewan PST and Manitoba RST each have their own taxable base. An item that attracts 5% GST may attract no provincial tax at all, and some items are exempt federally but taxable provincially. Treat the federal and provincial decisions separately for every line.

Zero-rated supplies (most basic groceries, exports, many agricultural products) carry 0% but still let you claim input tax credits. Exempt supplies (most residential rent, many health and educational services) carry no tax and no credits.

You record your registrations once — GST/HST, QST, BC PST, SK PST or MB RST — and each invoice line carries its own tax treatment. The engine uses the invoice date and the place of supply to pick the rate in force, and stores a snapshot of the calculation with the issued invoice so the numbers never drift after the fact.

Which province's tax do I charge?

Generally the province where the supply is made — the place of supply. For most services it is the customer's business address you have on file; for goods it is usually where the goods are delivered. Charge the rate for that province, not the one where your office happens to be.

Do I register for PST in another province?

Possibly. British Columbia, Saskatchewan and Manitoba each have their own registration rules for out-of-province sellers, based on whether you solicit sales in the province and deliver goods or certain services there. Registration for GST/HST does not cover them.

Is Nova Scotia still 15%?

No. Nova Scotia's HST dropped from 15% to 14% effective April 1, 2025. Invoices dated before that date still use 15%, which is why the rate should follow the invoice date rather than today's date.

Does PST apply to services?

Sometimes. Provincial sales taxes apply to a narrower list than GST/HST, and each province defines its own taxable services — for example some installation, repair and telecommunication services. Do not assume a provincial tax applies just because GST/HST does.