Selling to clients in the US or anywhere outside Canada is common for freelancers, consultants and makers. The GST/HST rules mostly work in your favour.
Services to a client outside Canada
Most services you supply to a non-resident client are zero-rated: GST/HST at 0%. That covers typical freelance work like design, writing, software, consulting and marketing for a company based outside Canada.
The main exceptions, where you charge GST/HST as usual:
- the client is an individual who is in Canada when you serve them,
- the work is on real property in Canada (like renovating a building here) or on goods that stay in Canada,
- the client is a non-resident registered for GST/HST in Canada, for some kinds of services.
The rules have more exceptions. When in doubt, use Requires review on the line and ask an accountant. See GST/HST Memorandum 4-5-3.
Goods you ship outside Canada
Goods you ship to a client outside Canada are generally zero-rated too. Keep proof of export, like the shipping label or tracking.
Zero-rated still counts
- Zero-rated sales count toward the $30,000 GST/HST threshold.
- Once you're registered, they go on line 101 of your return with your other sales.
- You can still claim back the GST/HST on your costs (input tax credits). That's the difference from exempt sales.
In CollabNorth
On the invoice, set each line's tax to Zero-rated (0% GST/HST). The invoice shows 0% tax and the GST/HST worksheet counts the sale on line 101 with no tax collected. Add the client's full address with their country on the customer.
Getting paid in US dollars
CollabNorth invoices are in Canadian dollars. If you bill in US dollars from another tool, or your client pays in US dollars:
- Record the sale and the payment in Canadian dollars, using the Bank of Canada exchange rate for the day (or the amount your bank actually deposited).
- Use the same method every time.
- A small difference between the invoice amount and what lands in your account is a foreign exchange gain or loss, not a sales or expense mistake.
US clients sometimes ask for a W-8BEN form. It tells them not to hold back US tax because you're not a US person. Ask an accountant if you're unsure how to fill it in.
This is general information to help you keep your own records. It is not tax or legal advice.
Based on: CRA: GST/HST Memorandum 4-5-3, Exports of services and intangible personal property and CRA: GST/HST Memorandum 4-5-2, Exports of tangible personal property
Last checked: 2026-10-25