How to Charge GST/HST on Contractor Invoices in Canada (2026)
By Gravun Editorial Team · Published October 26, 2026 · Updated October 26, 2026 · Rates checked with the CRA on October 26, 2026
Short answer: Once you're registered, charge the GST/HST rate of the province where the work is done: 13% HST in Ontario, 14% in Nova Scotia, 15% in New Brunswick, Newfoundland and Labrador and PEI, and 5% GST everywhere else. You must register once your taxable sales pass $30,000 over four consecutive calendar quarters or in a single quarter. Every invoice should show your GST/HST registration number and the tax charged, and invoices of $500 or more need the customer's name, payment terms and a description of the work. [1][2][3][4]
Key facts (checked October 26, 2026)
- HST provinces: Ontario 13%; Nova Scotia 14% since April 1, 2025; New Brunswick, Newfoundland and Labrador, and PEI 15%. [1]
- GST-only: Alberta, BC, Manitoba, Quebec, Saskatchewan and the three territories charge 5% GST. BC, Manitoba and Saskatchewan also have a PST, and Quebec has the QST, which are registered and filed separately. [1]
- Small supplier threshold: $30,000 in taxable sales over four consecutive calendar quarters, or in one quarter. [4]
- Contractor rule of thumb: services to a building or land are taxed where the property is, not where your shop is. [5]
This is general information, not tax advice. Rules change and every business is different, so confirm your situation with the CRA or your accountant.
Do I have to charge GST/HST as a contractor?
You must register and charge GST/HST once you're no longer a "small supplier," meaning your worldwide taxable sales pass $30,000. The test is either four consecutive calendar quarters added together, or a single calendar quarter. [4]
- Under $30,000: registering is optional. If you don't register, you don't charge GST/HST and you can't claim input tax credits on what you buy.
- Over $30,000 in one quarter: you stop being a small supplier on the sale that took you over, and you charge GST/HST on that sale. [4]
- Over $30,000 across four quarters: you stop being a small supplier at the end of the month after that quarter. [4]
- Deadline: the CRA expects you to register within 29 days of the day you first make a taxable sale after you stop qualifying. [4]
Many trades businesses register voluntarily from day one. Being registered lets you claim back the GST/HST you pay on tools, materials, fuel and your truck, and commercial customers often expect a registration number on the invoice.
What GST/HST rate do I charge in each province in 2026?
Charge the rate of the province where the supply is made, which for most contractor work is where the job site is. [1][5]
| Province or territory | GST/HST rate | Separate provincial tax? | Tax on a $1,000 job |
|---|---|---|---|
| Ontario | 13% HST | No | $130 |
| Nova Scotia | 14% HST (since April 1, 2025) | No | $140 |
| New Brunswick | 15% HST | No | $150 |
| Newfoundland and Labrador | 15% HST | No | $150 |
| Prince Edward Island | 15% HST | No | $150 |
| Alberta | 5% GST | No | $50 GST |
| British Columbia | 5% GST | PST 7%, on taxable goods and some services | $50 GST, plus PST if it applies |
| Manitoba | 5% GST | RST 7%, on taxable goods and some services | $50 GST, plus RST if it applies |
| Saskatchewan | 5% GST | PST 6%, on taxable goods and some services | $50 GST, plus PST if it applies |
| Quebec | 5% GST | QST 9.975% | $50 GST, plus QST |
| Yukon, NWT, Nunavut | 5% GST | No | $50 |
Source: CRA GST/HST rates [1], checked October 26, 2026. Dollar amounts are our arithmetic. PST, RST and QST are run by the provinces, and how they apply to contractors' materials and labour differs by province, so check the provincial guidance.
In HST provinces, show the HST as one line at the full rate. The CRA asks registrants not to split HST into federal and provincial parts on the invoice. [3]
What does a GST/HST invoice need to show?
What your invoice must show depends on its total, because your customer needs those details to claim an input tax credit. These are the CRA's minimums. [2]
| Invoice total (with tax) | What it must include |
|---|---|
| Under $100 | Your business or trading name; the invoice date (or the date tax was paid or payable); the total amount |
| $100 to $499.99 | Everything above, plus your GST/HST registration number; the GST/HST charged, or a statement that the price includes tax along with the rate; and, if an invoice mixes taxable and non-taxable items, which is which |
| $500 or more | Everything above, plus the customer's name or trading name; payment terms; and a description of what you supplied |
Source: CRA, input tax credit information requirements [2], checked October 26, 2026.
For a contractor, the safe habit is to put everything on every invoice: your 15-digit registration number (the 9-digit business number, then RT and four digits, for example 123456789 RT 0001) [3], the customer's name, a clear description of the work, the tax rate and amount, and your payment terms. Our guide on the difference between an estimate and a quote covers what to put on the paperwork before the job.
Which rate do I charge for a job in another province?
For work on a building or land, charge the rate of the province where the property is, even if your business is based somewhere else. The CRA's place-of-supply rules treat services in relation to real property as made in the province where the property sits. [5]
Two examples using that rule:
- A Gatineau, Quebec renovation company works on a house in Ottawa. It charges 13% Ontario HST, not 5% GST plus QST.
- A Halifax electrician does a job in Moncton. It charges 15% New Brunswick HST, not Nova Scotia's 14%.
Other kinds of services, such as consulting or design delivered remotely, follow different place-of-supply rules, usually based on the customer's address. If you do both, check the CRA's place-of-supply guidance or ask your accountant. [5]
How do I write a GST/HST invoice step by step?
- Register with the CRA and get your GST/HST account number. [4]
- Set up your tax rates in your invoicing software, one per province you work in, with clear names such as "HST ON 13%."
- Pick the rate by job site, not by where the customer's billing address is, for work on a property. [5]
- Show the tax as its own line, at the full rate. [3]
- Include the required details for the invoice size, ideally all of them every time. [2]
- Keep copies of the invoices you send and the receipts you receive, so you can support your return and your input tax credits.
How do deposits and progress billing affect GST/HST?
Deposits and progress billing have their own timing rules, so set a habit and confirm it with your accountant. The CRA covers deposits in its RC4022 guide, under "Deposits and conditional sales." [3] The practical habit for most contractors: show GST/HST on every progress invoice, including deposit invoices that are applied to the job price, rather than leaving all the tax for the final bill. Ask your accountant how to treat holdbacks on larger jobs.
Automating payment reminders keeps the collection side moving; see automated invoice reminders.
Where Gravun fits, and where it doesn't
Gravun is the all-in-one platform to run your business. Gavin answers your calls and books jobs. For GST/HST, Gravun lets you save named tax rates and use them on quotes and invoices, issue documents in 29 currencies, take deposits, set up payment plans and recurring invoices, and send reminders before or on the due date. Customers can pay by card or ACH through Stripe, and quotes are signed with Gravun Sign and converted to invoices. [6][7]
Where others may fit better: Gravun doesn't file your GST/HST return, and it doesn't sync directly with QuickBooks. You export your ledger to PDF or CSV for your bookkeeper. [6] If you want a direct accounting sync, compare that before you switch.
See the platform and pricing: Starter is $99 USD a month and Pro is $250 USD a month.
FAQ
What GST/HST rate does a contractor charge in Ontario?
13% HST. Charge it on taxable work done on property in Ontario, and show it as one HST line at 13% rather than splitting it into federal and provincial parts.
Do I have to charge GST/HST if I make less than $30,000?
No. If your taxable sales stay at or under $30,000 over four consecutive calendar quarters and in any single quarter, you're a small supplier and registration is optional. You can register voluntarily to claim input tax credits.
What changed with the Nova Scotia HST rate?
Nova Scotia's HST rate dropped from 15% to 14% on April 1, 2025, according to the CRA's rate table.
Do I need to show my GST/HST number on invoices?
Yes, on any invoice of $100 or more, so your customer can claim an input tax credit. It's simplest to show it on every invoice.
Which rate do I charge if I'm based in one province and work in another?
For services on a building or land, charge the rate of the province where the property is. A Quebec contractor working on an Ontario home charges 13% Ontario HST.
Can I include GST/HST in my price instead of listing it separately?
You can, if the invoice says the price includes GST/HST and states the rate. Listing the tax as its own line is clearer for customers who claim input tax credits.
Sources
- CRA, GST/HST rates and calculator: https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/charge-collect-which-rate/calculator.html (checked Oct 26, 2026)
- CRA, Input tax credits: information requirements: https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/calculate-prepare-report/input-tax-credit.html (checked Oct 26, 2026)
- CRA, RC4022 General Information for GST/HST Registrants: https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4022/general-information-gst-hst-registrants.html (checked Oct 26, 2026)
- CRA, When to register for and start charging the GST/HST: https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/when-register-charge.html (checked Oct 26, 2026)
- CRA, Place of supply rules: https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/charge-collect-place-supply.html (checked Oct 26, 2026)
- Gravun platform: https://gravun.com/platform (checked Oct 26, 2026)
- Gravun pricing: https://gravun.com/pricing (checked Oct 26, 2026)