GST/HST rates by province
These are the rates the Canada Revenue Agency lists from April 1, 2025. The rate depends on where the supply is made — for most services, that's your client's province.
| Province or territory | GST/HST | Provincial sales tax |
|---|---|---|
| Alberta, Northwest Territories, Nunavut, Yukon | 5% GST | — |
| British Columbia | 5% GST | 7% PST |
| Manitoba | 5% GST | 7% RST |
| Saskatchewan | 5% GST | 6% PST |
| Quebec | 5% GST | 9.975% QST |
| Ontario | 13% HST | — |
| Nova Scotia | 14% HST | — |
| New Brunswick, Newfoundland and Labrador, Prince Edward Island | 15% HST | — |
PST, RST and QST have their own registration and rules, and many services aren't subject to PST. Only add them if you're registered with the province.
What to put on the invoice
Your clients need certain details to claim back the GST/HST they pay you (input tax credits). For a sale of $500 or more, the CRA lists:
- your business or trading name and your GST/HST registration number;
- the invoice date and the total amount payable;
- the GST/HST charged, or a statement that the total includes it at the applicable rate;
- which items are taxable, if some are exempt;
- your client's name;
- a brief description of what you supplied;
- the terms of payment.
Smaller sales need fewer details, but including them all does no harm. Show HST as one amount: the CRA says not to split it into federal and provincial parts.
How to fill it in
- Your business: name and address. Your business number (for example 123456789 RT0001) goes in the Tax ID field.
- Bill to: your client's name and address.
- Line items: description, quantity and price, before tax.
- Tax: open "+ Tax", choose the province, and GST or HST fills in. In BC, Manitoba, Saskatchewan and Quebec you can choose the option with PST, RST or QST, which adds it as a second line.
- Terms: add your payment terms, for example "Due within 30 days".
- Download the PDF to send, or Word or Excel to edit later.
Not registered for GST/HST?
As a small supplier — $30,000 or less of taxable sales in a calendar quarter and over the last four quarters — you don't have to register, and if you're not registered you don't charge GST/HST. Once you go over, the sale that takes you over is taxable and you have 29 days to register.
Frequently asked questions
Which province's tax do I charge?
Generally the province where the supply is made. For services, that's usually where your client is, so an Ontario freelancer billing a client in Alberta charges 5% GST, not 13% HST. Check the CRA's place-of-supply rules for your situation.
Do I charge GST/HST to clients outside Canada?
Many services supplied to clients outside Canada are zero-rated, so you charge 0%. Check the CRA rules for your kind of work.
Is this template free?
Yes. No account, no watermark and no limit. Your invoice is made in your browser and isn't uploaded.