Which GST/HST Rate to Charge Customers in Other Provinces

Once you are registered, the rate you charge follows the customer, not your office.

The general rule

GST/HST is charged at the rate of the province where the supply is made — for most sales, where the customer receives the goods or services:

• Goods shipped to a customer: the rate of the province they are delivered to.
• Services: generally the province where the customer is located; there are detailed rules for services involving real property, events and transportation.

So a Calgary designer invoicing a Toronto client charges 13% HST; invoicing a Vancouver client, 5% GST.

PST and QST are separate

GST/HST registration does not cover provincial sales taxes. British Columbia, Saskatchewan and Manitoba run their own PST/RST, and Quebec runs QST. You only charge those taxes if you are registered with that province — out-of-province businesses often aren’t, though larger online sellers may be required to register.

What your invoice must show

Customers who are GST/HST registrants need these details to claim input tax credits:

Sale amount (incl. tax)	Required on the invoice
Under $100	Your business name, the date, the total
$100 to $499.99	Plus your GST/HST number and the tax charged (or total with “tax included” and the rate)
$500 or more	Plus the customer’s name, payment terms, and a description of each item

Your GST/HST number is your 9-digit business number followed by RT0001 (for example, 123456789 RT0001).

Zero-rated and exempt items on an invoice

Show zero-rated or exempt items separately, or mark them, so it is clear which lines were taxed. The invoice generator has a taxable checkbox on each line for this.

Quick checklist

1. Find the customer’s province.
2. Charge that province’s GST or HST rate.
3. Add PST/QST only if you’re registered for it.
4. Include your GST/HST number on invoices of $100 or more.