Canada charges 5% federal GST everywhere, replaced by a blended HST of 13–15% in five provinces, with separate PST, RST, or QST in four others. The rate depends on where the customer is, registration becomes mandatory above CA$30,000 in taxable supplies, and the CRA's required invoice fields scale with the sale amount: under $100, $100 to $499.99, and $500 or more.
Canada layers a federal Goods and Services Tax with province-specific rules on top, so the tax line on an invoice depends on where the customer is, not where the business is based.
Rates by province and territory
| Province / territory | Tax | Combined rate |
|---|---|---|
| Ontario | HST | 13% |
| Nova Scotia | HST | 14% |
| New Brunswick, Newfoundland and Labrador, Prince Edward Island | HST | 15% |
| British Columbia | 5% GST + 7% PST | 12% |
| Manitoba | 5% GST + 7% RST | 12% |
| Saskatchewan | 5% GST + 6% PST | 11% |
| Quebec | 5% GST + 9.975% QST | 14.975% |
| Alberta, Yukon, Northwest Territories, Nunavut | GST only | 5% |
HST is a single blended tax collected by the CRA. Provincial sales taxes (PST, RST) are administered by each province, and QST is administered by Revenu Québec — each needs its own registration where it applies.
It's the customer's location that sets the rate
Canada uses place-of-supply rules: the GST/HST rate that applies is generally set by where the customer is, not where the seller operates. A business in Alberta selling goods delivered to a customer in Ontario typically charges Ontario's 13% HST, not Alberta's 5% GST.
When you need to register
GST/HST registration becomes mandatory once your worldwide taxable supplies exceed CA$30,000 in a single calendar quarter, or over four consecutive calendar quarters. Below that, you're a "small supplier" — registration is optional, but registering is what lets you claim input tax credits on your own business expenses. Quebec's QST uses the same $30,000 threshold but is registered separately through Revenu Québec.
What the invoice needs — it depends on the amount
The CRA sets tiered documentation requirements based on the total sale amount (including tax). Many guides still quote the older $30/$150 thresholds — those were replaced by $100 and $500 from 20 April 2021.
| Information required | Under $100 | $100 to $499.99 | $500 or more |
|---|---|---|---|
| Supplier's business or trading name | ✓ | ✓ | ✓ |
| Invoice date (or date tax was paid/payable) | ✓ | ✓ | ✓ |
| Total amount paid or payable | ✓ | ✓ | ✓ |
| Supplier's GST/HST registration number | ✓ | ✓ | |
| GST/HST charged, or a statement that the total includes it (with the rate) | ✓ | ✓ | |
| Buyer's name or trading name | ✓ | ||
| Brief description of the goods or services | ✓ | ||
| Terms of payment | ✓ |
A safer habit regardless of size: include your registration number, a description, and the tax amount on every invoice. It removes any ambiguity for your customer's input tax credit claim. Keep invoices and supporting records for at least six years from the end of the year they relate to.
Frequently asked
Do I charge GST or HST on sales to another province?
Generally the rate of the province where the customer is (the place of supply). Selling from Alberta to a customer in Nova Scotia usually means charging Nova Scotia's 14% HST.
Do I need to register if I'm under CA$30,000?
No — small suppliers can choose not to register. If you don't register, you don't charge GST/HST, but you also can't claim input tax credits.
Are the $30 and $150 invoice thresholds still valid?
No. They were replaced by $100 and $500 on 20 April 2021.
A note on StashBill: StashBill's built-in tax presets currently cover India, the UAE, the UK, and Australia — Canada isn't supported yet. If you need Canadian GST/HST invoicing, tell us; new countries are prioritised by demand. See the supported countries.
Sources
- CRA — Input tax credits (invoice information requirements)
- CRA — Charge and collect the GST/HST: receipts and invoices
- CRA — RC4022 General Information for GST/HST Registrants
- Revenu Québec — QST
General information, not tax advice. Rates current as of October 2026 — confirm with the CRA or an accountant.