The short answer
Charge HST when the place of supply is Ontario (13%), Nova Scotia (14%), or New Brunswick, Newfoundland and Labrador or Prince Edward Island (15%).
Charge 5% GST everywhere else in Canada. Rates checked with the CRA on October 31, 2026. If you are not registered, you charge neither.
GST or HST by province and territory
The table comes from the rates Biller uses in its own invoices. We checked them against the CRA's GST/HST rates page. Nova Scotia's HST fell to 14% on April 1, 2025.
| Province or territory | GST or HST | PST or QST | Combined |
|---|---|---|---|
| Alberta | 5% GST | None | 5% |
| British Columbia | 5% GST | 7% PST | 12% |
| Manitoba | 5% GST | 7% PST | 12% |
| New Brunswick | 15% HST | None | 15% |
| Newfoundland & Labrador | 15% HST | None | 15% |
| Northwest Territories | 5% GST | None | 5% |
| Nova Scotia | 14% HST | None | 14% |
| Nunavut | 5% GST | None | 5% |
| Ontario | 13% HST | None | 13% |
| Prince Edward Island | 15% HST | None | 15% |
| Quebec | 5% GST | 9.975% QST | 14.975% |
| Saskatchewan | 5% GST | 6% PST | 11% |
| Yukon | 5% GST | None | 5% |
GST is the 5% federal tax. Guide RC4022 says that in the participating provinces, the HST includes both the federal and provincial parts. For the Ontario split, see how much HST is in Ontario.
Which province counts: the place of supply
The rate depends on the place of supply, which the CRA describes as the province or territory where a sale is considered to be made. That is not always where your business is. The CRA's place-of-supply rules differ by type of service:
| Type of service | Usual place of supply | CRA example |
|---|---|---|
| Most services | The province of the client's Canadian address, if you get it in the normal course of business | A Quebec supplier designs a website for an Ontario company: Ontario HST |
| Services related to real property | Where the property is | A Quebec company paints an Ontario warehouse: Ontario HST |
| Personal services, generally 90% or more in the person's presence | Where you perform the service | A haircut in Fredericton: New Brunswick HST |
These are the usual rules, and each has exceptions. The personal service rules do not apply to advisory, consulting or professional services. Ask the CRA or an accountant about a sale across provinces.
What brings you here today?
Deciding how clients should pay you?
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Setting your prices?
Our pricing guides show what Canadian service businesses charge, service by service. When you have your rate, the free invoice generator turns it into a GST/HST-ready invoice.
Thanks for telling us.
The rest of this guide is written for you. If you ever take payments for your own work, see how Biller tracks them.
Before you charge either tax
- Check that you are registered. If you have not registered, you charge neither tax. See how to register for GST/HST. The business number guide explains the $30,000 test.
- Check that the service is taxable. Some are exempt, such as much private tutoring.
- Check for a provincial sales tax. PST and QST are separate from GST/HST, and the GST/HST guide covers how they differ.
- In Quebec, deal with Revenu Québec. The CRA says a business physically located in Quebec registers and files its GST/HST with Revenu Québec.
To work out the amount, use the GST calculator or the HST calculator.
Common questions
Do I charge GST or HST?
If the place of supply is Ontario, New Brunswick, Newfoundland and Labrador, Nova Scotia or Prince Edward Island, you charge HST. Anywhere else in Canada, you charge 5% GST.
What is the difference between GST and HST?
GST is a 5% federal tax. HST includes the federal part and a provincial part, in one rate, in the participating provinces.
Does my province or my client's province decide the tax?
Often the client's. For most services, the CRA's general rule looks at the client's Canadian home or business address. Work on a property follows the property, and a personal service follows where you perform it.
Do I need separate GST and HST numbers?
No. One GST/HST account covers both, and the number has the same format.
Do I also charge PST or QST?
It depends on the province and what you sell. PST and QST are separate from GST/HST. Check with the province, or with Revenu Québec for QST.
Do I charge GST or HST if I am not registered?
No. If you are a small supplier and have not registered, you do not charge either one.
Does Biller choose the right tax for me?
No. You can set a default rate from your province and change the rate on an invoice, but you decide which tax applies. Ask the CRA or an accountant if you are not sure.
Related guides
- How much is HST in Ontario?
- How to look up a GST/HST number
- How to write an invoice
- Free blank invoice template
General information, checked on Canada.ca on October 31, 2026. It is not tax advice. Rules change, so confirm your situation with the CRA or an accountant.