GST/HST rates by province
What a Canadian business charges on a taxable invoice, province by province. The combined column is the single percentage that goes on the tax line. The breakdown shows how it is made up, because a two-tax province has to print both.
Checked against the Canada Revenue Agency on 2026-07-29
| Province or territory | Combined | Breakdown |
|---|---|---|
| Alberta | 5% | GST 5% |
| British Columbia | 12% | GST 5% + PST 7% |
| Manitoba | 12% | GST 5% + PST 7% |
| New Brunswick | 15% | HST 15% |
| Newfoundland and Labrador | 15% | HST 15% |
| Northwest Territories | 5% | GST 5% |
| Nova Scotia | 14% | HST 14% |
| Nunavut | 5% | GST 5% |
| Ontario | 13% | HST 13% |
| Prince Edward Island | 15% | HST 15% |
| Québec | 14.975% | GST 5% + QST 9.975% |
| Saskatchewan | 11% | GST 5% + PST 6% |
| Yukon | 5% | GST 5% |
Which rate applies
The rate follows the place of supply, not your own address. For most work done at a client’s property, that is the province the property is in. A contractor who crosses a provincial line on a job may therefore charge a rate that is not the one for their own office. The Canada Revenue Agency publishes the place-of-supply rules alongside the rates.
Québec is the one line that does not add up the way it looks. QST is calculated on the amount before GST, so the two are summed rather than compounded. That is why the combined figure is 14.975% and not something higher.
Rates change by legislation, and this page is a reference, not tax advice. Confirm the current rate on the Canada Revenue Agency rate page before you rely on it, and speak to your accountant about your own situation.
Building an invoice? The free invoice generator lets you type your own tax label and rate, and prints the sheet as a PDF.
Where Zeus comes in
Knowing the rate is the easy part. Remembering what you billed is not.
This table tells you what goes on the tax line. It cannot tell you what you invoiced this client last spring, which jobs are still unpaid, or where the photos from that visit went. Zeus keeps all of it against the address it belongs to, on your phone, with or without signal.
Free Plan, no card needed, and it never runs out.
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