GST, HST, QST and PST on Canadian invoices
Canadian sales tax depends on the province of supply. GST is 5% everywhere; Ontario charges 13% HST, Nova Scotia 14% since 1 April 2025, and New Brunswick, Newfoundland and Labrador and Prince Edward Island 15%. Quebec adds QST at 9.975%, and British Columbia, Manitoba and Saskatchewan add PST.
Last reviewed 10 November 2026 by ReckonOS research (source check; not yet reviewed by an accountant).
Estimates based on the rules for Canada as of 10 November 2026. Check with your accountant. Each section below links to the official source it is based on, with the date we checked it. This page is research, not tax advice.
GST and HST by province
The Canada Revenue Agency table for supplies on or after 1 April 2025: Alberta, British Columbia, Manitoba, Saskatchewan, Quebec, the Northwest Territories, Nunavut and Yukon 5% GST; Ontario 13% HST; Nova Scotia 14% HST; New Brunswick, Newfoundland and Labrador and Prince Edward Island 15% HST.
The rate follows the province where the supply is made, which for most services is where the client is.
Sources: Canada Revenue Agency: GST/HST rates (opens in a new tab) (checked 5 November 2026).
Quebec Sales Tax
Revenu Québec lists QST at 9.975% from 1 January 2013 to the present. It is charged on top of the 5% GST and filed with Revenu Québec, not the CRA.
Sources: Revenu Québec: GST and QST rates (opens in a new tab) (checked 5 November 2026); Canada Revenue Agency: GST/HST rates (opens in a new tab) (checked 5 November 2026).
Provincial sales tax
British Columbia: generally 7% PST on the purchase or lease price of goods and services, with exceptions. Manitoba: a general retail sales tax rate of 7%. Saskatchewan: 6% PST on taxable goods and services.
Which services each PST applies to varies by province; British Columbia has paused a planned extension of PST to professional services such as accounting and engineering.
Sources: Government of British Columbia: PST (opens in a new tab) (checked 5 November 2026); Government of Manitoba: retail sales tax (opens in a new tab) (checked 5 November 2026); Government of Saskatchewan: PST (opens in a new tab) (checked 5 November 2026).
What ReckonOS does with these rules
- Works out GST, HST, QST and PST from the province of supply and prints each tax on its own line.
- Lists each component separately in the tax summary report, because QST is filed with Revenu Québec and PST is not recoverable.
- Does not file GST/HST or QST returns.
Other countries
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Questions
What is the HST rate in Nova Scotia?
14%, since 1 April 2025, according to the Canada Revenue Agency.
Do I charge QST to a client in Quebec?
If you are registered for QST and the supply is made in Quebec, QST at 9.975% is charged on top of 5% GST. Check your registration obligations with your accountant.
See the tax to set aside from every payment.
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