Provincial rates, handled per line
Canadian GST/HST Invoice Template
Create an invoice with your CRA business number and the GST or HST rate for the province of supply, then download a PDF. Load sample opens a finished Ontario HST invoice, GST/HST number in place, to edit into your own.
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Invoicing somewhere else? UK VAT Invoice Template · GST Invoice Format (India) · Australian Tax Invoice Template
What a GST/HST invoice needs
The CRA sets out what a customer needs in order to claim an input tax credit, and the requirements grow with the size of the sale. The thresholds changed on 20 April 2021, from $30 and $150 to $100 and $500, and a good deal of published guidance still quotes the old figures.
- Under $100: your business name, the date, and the total amount payable
- $100 to under $500: also your GST/HST registration number, the tax charged or a statement that it is included, the rate applying to each item, and whether each supply is taxable, zero-rated or exempt
- $500 or more: also the buyer’s name or trade name, the terms of payment, and a description sufficient to identify each supply
- For HST, show the total rate rather than the federal and provincial parts separately
A worked GST/HST invoice
This one is billed in Ontario, where GST and the provincial component are combined into a single 13% HST. The same work billed in Alberta would carry 5% GST, and in British Columbia 5% GST with PST handled separately outside the GST system.
| Description | Qty | Rate | HST | Amount |
|---|---|---|---|---|
| Advisory work | 8 hrs | C$125.00 | 13% | C$1,000.00 |
| Materials and printing | 1 | C$340.00 | 13% | C$340.00 |
| Total before tax | C$1,340.00 | |||
| HST at 13% | C$174.20 | |||
| Total | C$1,514.20 | |||
C$130.00 on the advisory line plus C$44.20 on materials is C$174.20, which is also 13% of the C$1,340.00 subtotal. The rate follows the place of supply rather than where your business is based, which is the rule that catches out contractors working across provincial lines.
One invoice, two provinces
The rate on this page belongs to the line rather than to the document. A job with work supplied in Ontario and work supplied in Alberta can therefore sit on one invoice with 13% against the first and 5% against the others, which is the place-of-supply point above applied line by line rather than a reason to split the billing in two.
Two things about the GST/HST % field are worth knowing before you download. A new document here opens with 5% on its line, so an Ontario, Nova Scotia, New Brunswick, Newfoundland and Labrador or Prince Edward Island invoice needs that changed; and a line you add afterwards is not given the rate of the line above it. The field offers 5, 13, 14, 15 and 0 as choices, so setting a line is a click rather than a typo waiting to happen — but it has to be done on every line, not just the first.
| Description | Qty | Rate | GST/HST | Amount |
|---|---|---|---|---|
| Advisory work, supplied in Ontario | 12 hrs | C$125.00 | 13% | C$1,500.00 |
| On-site workshops, supplied in Alberta | 3 | C$600.00 | 5% | C$1,800.00 |
| Printed materials, supplied in Alberta | 1 | C$260.00 | 5% | C$260.00 |
| Total before tax | C$3,560.00 | |||
| Tax on the Ontario line at 13% | C$195.00 | |||
| Tax on the two Alberta lines at 5% | C$103.00 | |||
| Total tax | C$298.00 | |||
| Total | C$3,858.00 | |||
The tax here is the line figures added up — C$195.00 plus C$103.00, where the C$103.00 is 5% of the C$2,060.00 of Alberta work — and not one rate applied to the subtotal. C$298.00 against C$3,560.00 comes to 8.37%, which is not one of the rates the field offers, so a mixed document cannot show a single combined rate and still be arithmetically true. Two ways this goes wrong are worth checking for: putting 13% across everything would have asked for C$462.80, C$164.80 more than is owed, while leaving the Ontario line on the 5% it opened at would have charged C$75.00 there instead of C$195.00 and left the invoice C$120.00 short.
GST, HST, PST and QST
Canada runs more than one sales tax system at once, and which you charge depends on the province of supply.
- GST at 5%
- The federal tax, charged alone in provinces that have not harmonised.
- HST at 13%, 14% or 15%
- Federal and provincial combined into one tax in the participating provinces, administered by the CRA: 13% in Ontario, 14% in Nova Scotia since 1 April 2025, and 15% in New Brunswick, Newfoundland and Labrador and Prince Edward Island.
- PST
- A separate provincial tax in provinces such as British Columbia, Saskatchewan and Manitoba, registered for and reported separately from GST.
- QST
- Quebec’s own tax, administered by Revenu Québec alongside the federal GST.
Before you send it
Check that the rate matches the province of supply rather than your own, that your business number appears once the sale reaches $100, and that the buyer is named at $500 or more.
Invoice Workshop formats the document and does the arithmetic. It does not apply the place-of-supply rules, handle PST or QST, decide whether a supply is zero-rated or exempt, or confirm that a document it produces supports your customer’s input tax credit claim. The thresholds and rates above were checked against CRA guidance on 2 September 2026, including the April 2021 threshold change and the Nova Scotia rate reduction of 1 April 2025.