Charging the right tax by province
GST, HST, QST, PST and RST rates across Canada, and how the place of supply decides which one goes on your invoice.
Canada has three layers of sales tax: the federal GST, the harmonized HST in five provinces, and separate provincial taxes in Quebec, British Columbia, Saskatchewan and Manitoba. What you charge depends on where the sale is made, not where you are.
Rates by place of supply
| Province or territory | Taxes | Total |
|---|---|---|
| Alberta | GST 5% | 5% |
| British Columbia | GST 5% + PST 7% | 12% |
| Manitoba | GST 5% + RST 7% | 12% |
| New Brunswick | HST 15% | 15% |
| Newfoundland and Labrador | HST 15% | 15% |
| Northwest Territories | GST 5% | 5% |
| Nova Scotia | HST 14% | 14% |
| Nunavut | GST 5% | 5% |
| Ontario | HST 13% | 13% |
| Prince Edward Island | HST 15% | 15% |
| Quebec | GST 5% + QST 9.975% | 14.975% |
| Saskatchewan | GST 5% + PST 6% | 11% |
| Yukon | GST 5% | 5% |
Nova Scotia's HST went from 15% to 14% on April 1, 2025. An invoice dated before then still uses 15%. Always use the rate in force on the invoice date.
Place of supply, in practice
- Goods: generally the province where they are delivered or made available to the customer.
- Most services: generally the province of the customer's address you have on file from normal business.
- Services to land or buildings, like renovations: the province where the property is.
An Ontario contractor billing a Calgary client for remote work generally charges 5% GST, not 13% HST.
PST, QST and RST are separate
Your GST/HST registration doesn't cover provincial taxes. BC, Saskatchewan and Manitoba each decide when an out-of-province seller must register for their PST or RST. Quebec runs QST itself. Each one also has its own list of what's taxed, so an item with 5% GST may have no provincial tax at all.
Zero-rated and exempt
- Zero-rated (for example basic groceries and exports): 0% tax, and you can still claim back the tax on your costs.
- Exempt (for example most residential rent, many health and education services): no tax, and no claim on related costs.
What CollabNorth does
- Your registrations, under Settings, then Tax registrations, decide which taxes you can charge. Provincial ones are only applied if you add them.
- Each invoice uses the customer's province by default. Change it with Place of supply (override) on the invoice.
- Each line has a tax profile, such as taxable, zero-rated or exempt.
- The rate is picked by the invoice date, and saved with the invoice when you send it.
This is general information to help you keep your own records. It is not tax or legal advice.
Based on: CRA: GST/HST calculator and rates and CRA: Charge and collect the GST/HST
Last checked: 2026-10-12