Multiply the amount before tax by the rate for your client's province, put each tax on its own line, and add it to the subtotal. Rates below were last checked against the CRA table on 8 October 2026.
The short answer: GST = amount before tax x 5%. In Ontario, Nova Scotia, New Brunswick, Newfoundland and Labrador and PEI you charge one HST line instead (13%, 14% or 15%). In British Columbia, Saskatchewan, Manitoba and Quebec you charge 5% GST plus the provincial tax (PST, RST or QST), each worked out on the price before tax and shown on its own line.
Example: $1,000 of work for an Ontario client: 1,000 x 13% = $130 HST, invoice total $1,130.
Not registered for GST/HST because your taxable sales are $30,000 or less? Then you charge none at all (small supplier rule).
Pick the province, enter the amount, and get the lines to put on the invoice.
Each row shows the tax lines the invoice gets and what they come to on $1,000 before tax.
| Province or territory | Tax lines on the invoice | Total rate | Tax on $1,000 | Invoice total |
|---|---|---|---|---|
| Alberta | GST 5% | 5% | $50.00 | $1,050.00 |
| British Columbia | GST 5% + PST 7%$50.00 GST + $70.00 PST | 12% | $120.00 | $1,120.00 |
| Manitoba | GST 5% + RST 7%$50.00 GST + $70.00 RST | 12% | $120.00 | $1,120.00 |
| New Brunswick | HST 15% (one line) | 15% | $150.00 | $1,150.00 |
| Newfoundland and Labrador | HST 15% (one line) | 15% | $150.00 | $1,150.00 |
| Northwest Territories | GST 5% | 5% | $50.00 | $1,050.00 |
| Nova Scotia | HST 14% (one line) | 14%* | $140.00 | $1,140.00 |
| Nunavut | GST 5% | 5% | $50.00 | $1,050.00 |
| Ontario | HST 13% (one line) | 13% | $130.00 | $1,130.00 |
| Prince Edward Island | HST 15% (one line) | 15% | $150.00 | $1,150.00 |
| Quebec | GST 5% + QST 9.975%$50.00 GST + $99.75 QST | 14.975% | $149.75 | $1,149.75 |
| Saskatchewan | GST 5% + PST 6%$50.00 GST + $60.00 PST | 11% | $110.00 | $1,110.00 |
| Yukon | GST 5% | 5% | $50.00 | $1,050.00 |
* Nova Scotia's HST fell from 15% to 14% on 1 April 2025. Checked on 8 October 2026 against the CRA GST/HST rates table, which also lists each province's PST and QST rate, and showed no rate change since the Nova Scotia cut. The provincial sites were last read on 7 October 2026: BC PST, Saskatchewan PST, Manitoba RST and Revenu Québec (QST). See also the CRA page on which rate to charge.
When every taxable line is taxed at the same rate, you may add the lines up and calculate the tax once on that total. When the tax comes to a fraction of a cent, a fraction under half a cent is dropped and half a cent or more counts as a full cent. Both rules are in section 165.2 of the Excise Tax Act (read on 8 October 2026).
The two methods can differ by a cent. Three lines of $33.33 for an Ontario client:
| Method | Working | HST |
|---|---|---|
| Tax on each line | 33.33 x 0.13 = 4.3329, rounded to $4.33, three times | $12.99 |
| Tax once on the total | 99.99 x 0.13 = 12.9987, rounded to $13.00 | $13.00 |
Either is correct. Pick one and use it on every invoice. The generator on this site calculates each tax once on the subtotal, so it suits invoices where every line is taxed at the same rate.
If one invoice mixes taxable lines with exempt or zero-rated ones, charge the tax only on the taxable lines and mark which lines are taxable. On an invoice of $100 or more the CRA expects that distinction to be visible (see what the CRA requires on the invoice). Example for an Ontario client: a taxable line of $800 and an exempt line of $200 give HST of 800 x 0.13 = $104.00 and a total of $1,104.00.
The rate depends on the place of supply, not on where your business is based. The CRA's general rules:
So a GST/HST-registered consultant in Alberta who bills a client in Toronto charges 13% HST, not Alberta's 5%. There are special rules for some services (for example, services related to real property or passenger transport). See the CRA place of supply rules.
Provincial sales taxes (BC PST, Saskatchewan PST, Manitoba RST, Quebec QST) are run by the provinces. Whether you must register and collect them depends on that province's rules, so check the provincial site linked in the source note above before adding a PST line.
Your client needs certain details on the invoice to claim input tax credits (ITCs). The list depends on the total amount of the sale:
| Total sale | Information required |
|---|---|
| Under $100 | Your business or trading name; the invoice date (or the date the tax was paid or payable if there is no invoice); the total amount paid or payable. |
| $100 to $499.99 | All of the above, plus your GST/HST registration number; the total GST/HST charged, or a statement that the price includes GST/HST at the applicable rate; and, if the invoice mixes taxable and exempt items, which is which. |
| $500 or more | All of the above, plus the buyer's name (or trading name or authorized agent), a brief description of the goods or services, and the terms of payment. |
Source: CRA, input tax credits: documents and information required. Checked 7 October 2026.
How to show the tax:
123456789 RT0001 (CRA RC4022). QST numbers look like 1234567890 TQ0001.| Description | Amount |
|---|---|
| Website redesign, phase 1 (design and build) | 2,500.00 |
| Subtotal | 2,500.00 |
| HST (13%) | 325.00 |
| Total due | 2,825.00 |
Highlighted: the items the CRA lists for a sale of $500 or more. Names and numbers are made up.
You must register for and charge GST/HST once your worldwide taxable sales go over $30,000 in a single calendar quarter or over the last four consecutive calendar quarters. Below that you are a small supplier and registration is optional. If you are not registered, do not put GST/HST on your invoices. Source: CRA, when to register and start charging the GST/HST.
Many exports of goods, and some services supplied to non-residents, are zero-rated: taxable at 0%, so no GST/HST is charged, while you can still claim input tax credits. Whether your service qualifies depends on what it is and where it is used, so check the CRA guidance on exports before you leave the tax off.
Pick the province and the GST, HST, PST or QST lines fill in at the rates above. Free PDF, no signup.
Open the Canadian invoice generatorMultiply the amount before tax by the rate. At 5% GST: 1,000 x 0.05 = $50, total $1,050. In Ontario (13% HST): $130 tax, total $1,130. In British Columbia: $50 GST plus $70 PST, total $1,120.
New Brunswick, Newfoundland and Labrador and Prince Edward Island have the highest rate: 15% HST. Quebec follows at 14.975% combined (5% GST + 9.975% QST), then Nova Scotia at 14% HST. Alberta and the three territories charge only the 5% GST.
14%. Nova Scotia lowered its HST from 15% to 14% on 1 April 2025, and the CRA rate table still shows 14% as of 8 October 2026. Update any invoice template that still uses 15%.
No. GST and the provincial tax are each calculated on the price before tax. On $100 in Quebec you charge $5.00 GST and $9.98 QST (9.975%), not QST on $105.
No. The CRA says that where HST applies you show the total HST rate as one line and do not split it into federal and provincial parts.
Divide the total by 1 plus the rate. With 5% GST: 1,050 / 1.05 = $1,000 before tax, so the GST is $50. In Ontario: 1,130 / 1.13 = $1,000 and the HST is $130. In Quebec divide by 1.14975, then work out the GST and QST separately on the result.
Either is allowed. When every line is taxed at the same rate, the Excise Tax Act lets you calculate the tax once on the total of those lines. A fraction under half a cent is dropped and half a cent or more counts as a full cent. Pick one method and use it on every invoice.
Not if you are a small supplier: worldwide taxable sales of $30,000 or less over four consecutive calendar quarters. Once you pass that amount you must register and charge GST/HST. If you are not registered, do not charge GST/HST on your invoices.
Your 9-digit business number followed by RT and a 4-digit account number, for example 123456789 RT0001. A Quebec QST number looks like 1234567890 TQ0001.