Pick the province where your customer receives the work, enter an amount, and see the tax lines your invoice needs. Works both ways: add tax to a price, or back the tax out of a total you were paid.
Rates used by this calculator
| Province / territory | GST | HST | PST / QST |
|---|
| Alberta | 5% | — | — |
| British Columbia | 5% | — | 7% |
| Manitoba | 5% | — | 7% |
| New Brunswick | — | 15% | — |
| Newfoundland and Labrador | — | 15% | — |
| Nova Scotia | — | 14% | — |
| Northwest Territories | 5% | — | — |
| Nunavut | 5% | — | — |
| Ontario | — | 13% | — |
| Prince Edward Island | — | 15% | — |
| Quebec | 5% | — | 9.975% |
| Saskatchewan | 5% | — | 6% |
| Yukon | 5% | — | — |
Rates last reviewed 2026-09-23. Confirm current rates on the CRA GST/HST rate page before filing.
Which province's tax goes on the invoice?
For most services and goods, GST/HST follows the place of supply, which is usually where your customer receives the work, not where your business is. An Alberta contractor invoicing an Ontario client for work delivered in Ontario generally charges 13% HST. Provincial sales tax (PST in BC, Saskatchewan and Manitoba, QST in Quebec) has its own rules on which goods and services it covers, and many professional services are exempt from PST. This page is general information, not tax advice.
Common questions
How do I calculate GST on an invoice?
Multiply the pre-tax amount by 5%. On a $1,000 invoice in Alberta the GST is $50 and the total is $1,050. In HST provinces, multiply by the combined HST rate instead, for example 13% in Ontario.
How do I back GST or HST out of a total?
Divide the total by 1 plus the tax rate, then subtract. A $1,130 total that includes 13% HST has a pre-tax amount of $1,130 ÷ 1.13 = $1,000 and $130 of HST.
Which provinces charge HST?
Ontario (13%), New Brunswick, Newfoundland and Labrador and Prince Edward Island (15%), and Nova Scotia (14%). The other provinces and the territories charge the 5% GST, some with a separate provincial tax.
Do I charge my province's tax or my client's?
For GST/HST it is generally the province where the supply is made, which for most services is where the client receives them. PST and QST have separate registration and collection rules. Check with the CRA or your accountant for your situation.
Do I have to charge GST if I am a small supplier?
You do not have to register for GST/HST until your taxable revenue passes $30,000 in four consecutive calendar quarters, although you can register earlier voluntarily. Once registered you must charge it and show your GST/HST number on invoices.