Ontario
You charge
HST 13%
For a service, the place of supply is generally your client's address — so you charge the rate for Ontario.
Copy onto your invoice
HST (13%) — $0.00Replace $0.00 with the tax amount (13% of the line subtotal).
You only charge GST/HST once you're registered. Below $30,000 in revenue over four consecutive quarters you're a “small supplier” and charging is optional. Check if you need to register.
Estimate only, for the most common place-of-supply cases — verified 2026 federal/HST rates. Special rules apply to some industries, freight, and cross-border sales. Not tax advice; confirm specifics with a Canadian accountant.
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The rule almost everyone gets backwards
The biggest sales-tax mistake self-employed Canadians make is charging the rate for their own province. Canada uses place-of-supply rules, and they usually point at your customer, not you:
- Services — the place of supply is generally your client's address. An Alberta consultant billing a client in Ontario charges 13% HST, not 5% GST.
- Physical goods — the place of supply is where the goods are delivered. Ship to Nova Scotia, charge the Nova Scotia rate.
- Digital products — the place of supply generally follows your customer's usual address, so it tracks where they are too.
And one thing that never changes: you only charge GST/HST once you're registered. Below $30,000 in revenue you're a small supplier and it's optional. Check if you need to register, or learn how to track HST/GST as a freelancer.
GST/HST rate by province (2026)
This is the rate to put on the invoice, based on your customer's province. HST provinces roll everything into one combined line; GST-only provinces add a separate PST/QST where it applies.
| Customer's province | You charge | Separate PST/QST? |
|---|---|---|
| Ontario | 13% HST | — |
| Nova Scotia | 14% HST | — |
| New Brunswick | 15% HST | — |
| Prince Edward Island | 15% HST | — |
| Newfoundland & Labrador | 15% HST | — |
| British Columbia | 5% GST | + 7% PST |
| Alberta | 5% GST | — |
| Manitoba | 5% GST | + 7% PST |
| Saskatchewan | 5% GST | + 6% PST |
| Quebec | 5% GST | + 9.975% QST |
| Northwest Territories | 5% GST | — |
| Yukon | 5% GST | — |
| Nunavut | 5% GST | — |
Nova Scotia dropped from 15% to 14% HST on April 1, 2025. PST and QST have their own registrations and rules and are charged as a separate line — most often on goods and some services. Special rules apply to certain industries, freight, and cross-border sales. Estimate only, not tax advice.
What about US and international clients?
Sales to clients outside Canada are generally treated as exports and zero-rated — you charge 0% GST/HST. You still report those sales, and zero-rating lets you keep claiming Input Tax Credits on your expenses. There are exceptions (for example, some services performed in Canada), so confirm your specific situation with a Canadian accountant.
People also ask
Do I charge tax based on my province or my client’s province?
Almost always your client’s — not yours. Canada uses place-of-supply rules. For a service, the place of supply is generally the client’s address, so you charge the rate for the province where your client is. For a physical good, it’s where the good is delivered. So a freelancer in Alberta billing an Ontario client charges 13% HST (the Ontario rate), even though Alberta itself has no provincial sales tax. Use the decider above to get the exact rate.
What HST rate do I charge an Ontario client?
Ontario uses a single Harmonized Sales Tax (HST) of 13%. If your client is in Ontario, you charge 13% HST on the invoice — one combined line, no separate provincial tax. You only charge it once you’re registered for GST/HST.
Do I charge tax to US or international clients?
Generally no. Sales to clients outside Canada are usually treated as exports and are “zero-rated” — you charge 0% GST/HST. You still report those sales, and zero-rating lets you keep claiming Input Tax Credits on your business expenses. There are exceptions (for example, some services performed in Canada), so confirm your specific case with an accountant.
What’s the HST rate in Nova Scotia in 2026?
Nova Scotia’s HST is 14% as of 2026. It dropped from 15% on April 1, 2025. New Brunswick, Prince Edward Island, and Newfoundland & Labrador remain at 15% HST.
Do I add PST or QST on top of GST?
In some provinces, yes. British Columbia (7%), Manitoba (7%), and Saskatchewan (6%) charge a separate Provincial Sales Tax (PST) on top of the 5% GST, and Quebec charges 9.975% QST on top of 5% GST. PST/QST has its own registration and rules and generally applies to goods (and some services), so it’s shown as a separate invoice line. The HST provinces (ON, NS, NB, PE, NL) roll everything into one combined rate. Alberta and the three territories have GST only.
When do I have to start charging GST/HST?
Once you’re registered. You must register when your taxable revenue (sales, not profit) passes $30,000 over four consecutive calendar quarters — or in a single quarter. Below that you’re a “small supplier” and charging is optional, though registering voluntarily lets you claim Input Tax Credits on expenses.
VRITTI gets the rate right every invoice.
Set your client's province once and VRITTI applies the correct GST/HST automatically — then sets the tax aside in your Tax Jar, so it's already there when the CRA comes calling.
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