You did the job in Ottawa. Your shop is in Gatineau. Your client's head office is in Toronto. Which tax goes on the invoice?
Canada has one federal sales tax, five harmonised provinces, three provinces with their own separate tax, and Quebec doing its own thing. For a trade business that crosses a provincial line, getting it right is not obvious.
The short version
- Every province charges the 5% GST, either alone, as part of an HST, or alongside a provincial tax.
- For work on a property, the tax usually follows where the property is, not where your shop is.
- Once your taxable revenue passes $30,000 over four quarters, you generally must register for GST/HST.
- Your invoices need your GST/HST number and the tax shown clearly.
This is general information, not tax advice. Check with your accountant or the CRA and your provincial tax authority for your own situation.
The rates, province by province (2026)
| Province or territory | Tax | Total |
|---|---|---|
| Alberta, Yukon, NWT, Nunavut | GST 5% | 5% |
| British Columbia | GST 5% + PST 7% | 12% |
| Saskatchewan | GST 5% + PST 6% | 11% |
| Manitoba | GST 5% + RST 7% | 12% |
| Ontario | HST 13% | 13% |
| Quebec | GST 5% + QST 9.975% | 14.975% |
| Nova Scotia | HST 14% | 14% |
| New Brunswick | HST 15% | 15% |
| Newfoundland and Labrador | HST 15% | 15% |
| Prince Edward Island | HST 15% | 15% |
Note Nova Scotia: its HST dropped from 15% to 14% on April 1, 2025. Invoices and quote templates made before then may still have the old rate.
GST, HST, PST, QST: what is the difference?
- GST is the federal 5%. It applies everywhere.
- HST is GST and the provincial tax combined into one rate, in Ontario and the Atlantic provinces. You charge one number, file one return with the CRA.
- PST (BC, Saskatchewan) and RST (Manitoba) are separate provincial taxes, with their own registration, rules and returns. Which services they apply to varies a lot by province, so check before you charge it.
- QST is Quebec's sales tax, administered by Revenu Québec, and charged alongside the GST.
Which province's tax applies?
For most trade work, which is a service on real property (a house, a building, land), the rule of thumb is: the tax follows where the property is.
- A Gatineau plumber fixing a pipe in an Ottawa house charges Ontario HST, 13%.
- An Ottawa landscaper working on a Gatineau property charges GST and QST.
- An Edmonton HVAC company installing in Lloydminster on the Saskatchewan side needs to check Saskatchewan's PST rules.
For services that are not tied to a property, the rules look at where the client is, and get more detailed. If you regularly work across a border, it is worth an hour with your accountant to get your setup right once.
Do you need to register?
You generally must register for GST/HST once your taxable revenue goes over $30,000 in a single calendar quarter or over four consecutive quarters. Below that, you are a "small supplier" and registering is optional. Many trades register anyway, because it lets you claim back the GST/HST you pay on trucks, tools and materials.
Provincial taxes (PST, RST, QST) have their own registration rules. Check each province you work in.
What your invoice should show
To be safe for your clients' tax claims, and for your own records, an invoice should include:
- Your business name and GST/HST registration number (and QST or PST numbers where they apply)
- The invoice date and a unique invoice number
- The client's name
- A description of the work
- The amount of each tax, or the total tax and the rate, shown clearly
- The total
Business clients use your registration number to claim input tax credits, so a missing number turns into a phone call, and a delayed payment.
Common mistakes
- Charging your home province's rate for work done in another province
- Forgetting a rate change, like Nova Scotia's in 2025, in old templates
- Charging PST where it does not apply, or missing it where it does
- Taxing the deposit wrong. Tax generally applies when the payment is made or due, including deposits and instalments, so make sure your deposits carry the right tax
- No registration number on the invoice
- Not keeping records of the tax you collected by province, which makes filing a nightmare
How crewduo handles it
- Taxes on every line, set from your catalogue, so the right rate is applied each time.
- Stacked sales taxes (Crew plan): GST, HST, PST and QST rates that combine the way the provinces do, with a filing report of what you collected.
- Your registration numbers on every quote and invoice, through your print templates.
- QuickBooks Online or Xero sync (Crew plan), so the tax lands in your accounting the right way.
See how invoices and payments work, or compare plans on the pricing page.
Quick answers
Do I charge tax on a deposit? Generally yes: tax is usually due on deposits and instalments as they are paid or come due. Ask your accountant how it applies to your deposits.
I am under $30,000. Should I show tax? If you are not registered, do not charge GST/HST. If you register voluntarily, you must charge it.
My client is a business. Do they pay the tax? Yes, you still charge it. Registered business clients can usually claim it back.
Sources
- Canada Revenue Agency, GST/HST rates by province and registering for GST/HST.
- TaxTips.ca, Sales tax rates 2026.
