You've registered for GST/HST. Now one client is in Ontario, another is in Alberta, and a third just moved to Quebec. Which tax rate goes on each invoice — 13%, 5%, or something else entirely?
Getting this wrong isn't just an accounting headache. Charge too much, and you owe the client a refund. Charge too little, and you remit the shortfall out of your own pocket. Here's the complete breakdown — province by province.
The #1 Rule: Your Client's Province Determines the Rate
Most freelancers assume they charge tax based on where they live. That's incorrect. Canadian tax law uses place-of-supply rules, and for services, the place of supply is almost always the province where your client is located — not where you work.
The CRA is explicit about this: if you obtain the client's address in the normal course of business — and it's on every invoice you send — you use that province's tax rate. A Montreal-based designer invoicing a Toronto client charges 13% HST, not Quebec's 14.975%.
Canadian Sales Tax Rates by Province and Territory (2026)
| Province / Territory | Tax Type | Rate |
|---|---|---|
| Alberta | GST only | 5% |
| British Columbia | GST + PST | 5% + 7% |
| Manitoba | GST + PST (RST) | 5% + 7% |
| New Brunswick | HST | 15% |
| Newfoundland and Labrador | HST | 15% |
| Northwest Territories | GST only | 5% |
| Nova Scotia | HST | 14% (reduced from 15% on April 1, 2025) |
| Nunavut | GST only | 5% |
| Ontario | HST | 13% |
| Prince Edward Island | HST | 15% |
| Quebec | GST + QST | 5% + 9.975% = 14.975% |
| Saskatchewan | GST + PST | 5% + 6% |
| Yukon | GST only | 5% |
Source: CRA GST/HST rate calculator, April 2025. Note: Nova Scotia reduced its HST from 15% to 14% on April 1, 2025.
HST Provinces: One Rate, One Remittance
Five provinces use the Harmonized Sales Tax (HST) — a single blended rate that combines federal GST and provincial sales tax. You charge one rate, collect it from the client, and remit everything to the CRA in a single return. No separate provincial filing.
- Ontario — 13% HST
- New Brunswick — 15% HST
- Newfoundland and Labrador — 15% HST
- Nova Scotia — 14% HST (reduced from 15% on April 1, 2025)
- Prince Edward Island — 15% HST
HST is the easiest scenario for freelancers: one line on the invoice, one remittance to the CRA.
GST-Only Provinces: Alberta and the Territories
Alberta is the only province with no provincial sales tax. The three territories — Northwest Territories, Nunavut, and Yukon — also have no territorial sales tax. For clients in any of these, you charge 5% GST only.
GST + PST Provinces: British Columbia, Manitoba, Saskatchewan
These three provinces have their own provincial sales tax (PST) that runs entirely separately from the federal GST. As a GST/HST registrant, your federal obligation is straightforward: always 5% GST. PST is a separate system administered by each province — not by the CRA.
Whether you need to collect and remit PST from clients in these provinces depends on your situation. For many professional services — design, development, consulting, writing — PST often does not apply, but the rules differ by province and by the nature of your work. When in doubt, check directly with the province or speak to a tax professional.
The bottom line for your GST return: remit 5% for clients in BC, Manitoba, and Saskatchewan.
👉 Paymavo Tax Calculator — enter the invoice amount and your client's province to get the exact GST/HST/QST breakdown in seconds.
Quebec: GST + QST — Two Taxes, Two Registrations
Quebec is the only province that operates entirely outside the HST system. When you invoice a client in Quebec, two taxes apply:
- GST: 5% — collected and remitted to the CRA
- QST (taxe de vente du Québec): 9.975% — collected and remitted to Revenu Québec
- Combined rate: 14.975%
The important catch: QST registration is separate from your CRA GST/HST registration. You need to register with Revenu Québec once your taxable supplies in Quebec exceed the $30,000 threshold. If you're based outside Quebec and invoice Quebec clients, you collect GST only — QST only applies once you're registered for it with Revenu Québec.
If you're based in Quebec, you're already registered for QST and charge both taxes on all taxable Canadian invoices.
International Clients: Zero-Rated Exports
Services delivered to clients outside Canada are zero-rated — you charge 0% GST/HST. You still need to be registered and must report these supplies on your return, but no tax is collected or remitted. This applies to most freelance services provided to US-based businesses or other foreign clients.
A Practical Example
You're a freelancer based in Montreal who invoices four clients in one month:
- Client in Toronto: $2,000 → charge 13% HST ($260) → invoice total $2,260 → remit $260 to CRA
- Client in Calgary: $1,500 → charge 5% GST ($75) → invoice total $1,575 → remit $75 to CRA
- Client in Vancouver: $1,000 → charge 5% GST ($50) → invoice total $1,050 → remit $50 to CRA
- Client in Quebec City: $800 → charge 5% GST ($40) + 9.975% QST ($79.80) → invoice total $919.80 → remit $40 to CRA + $79.80 to Revenu Québec
Your Montreal address has no impact on the rates you charge other provinces — it only affects your QST obligations.
👉 Use the Paymavo Tax Calculator — calculate the exact tax amount for any province before you send your next invoice. Free, no account needed.
