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GST/HST on Invoices — When and How to Charge It

GST/HST is one of the most common invoicing mistakes new freelancers make in Canada — either charging it without being registered, or forgetting to charge it once they should be.

Do you need to register?

You must register for a GST/HST number once your worldwide taxable revenue (before expenses) exceeds $30,000 over four consecutive calendar quarters. You also stop being a small supplier the moment you exceed $30,000 within a single calendar quarter — that trigger is immediate, and doesn't wait for the four-quarter total to catch up. Below those thresholds, you're a "small supplier" and registration is optional — you can register voluntarily even under $30,000 if you want to claim input tax credits on your own business expenses.

What rate applies

The rate depends on your client's province, not yours, for most services. Provinces fall into three groups, and the group determines how many tax lines your invoice needs:

GST only (5%)

One tax line at 5%: Alberta, Northwest Territories, Nunavut, Yukon.

GST plus a separate provincial tax

Two separate tax lines on the invoice — the federal GST at 5%, plus the provincial tax:

  • British Columbia — GST 5% + PST 7%
  • Manitoba — GST 5% + PST 7%
  • Saskatchewan — GST 5% + PST 6%
  • Quebec — GST 5% + QST 9.975%

HST (a single combined rate)

One tax line at the combined rate:

  • New Brunswick — 15%
  • Newfoundland and Labrador — 15%
  • Nova Scotia — 14%
  • Ontario — 13%
  • Prince Edward Island — 15%

For the same rates with the combined totals worked out (BC 12%, Quebec 14.975%), see our GST/HST/PST rates by province guide.

How to show it on the invoice

Once registered, show GST/HST as its own line — never bundle it into your rate. In the GST + PST/QST provinces above, that means two distinct tax lines, not one merged figure. Your invoice should also display your GST/HST number once you have one; clients (especially larger companies) often won't process payment without it visible on the invoice itself.

Because the right rate depends on both your registration status and your client's province, calculating it by hand invoice after invoice is where errors creep in — a tool that looks up the correct provincial rate for you removes that whole category of mistake.