Who must register
Most businesses must register for GST/HST if their worldwide taxable revenue exceeds CA$30,000 over four consecutive calendar quarters or in a single quarter. Below that you are a “small supplier” and need not register, though you can choose to. Once registered you charge GST/HST on taxable supplies and file returns. Check the CRA pages for the details of the threshold calculation.
Rates by province
| Province | Tax | Rate |
|---|---|---|
| Alberta, Yukon, NWT, Nunavut | GST | 5% |
| Ontario | HST | 13% |
| New Brunswick, Newfoundland and Labrador, PEI | HST | 15% |
| Nova Scotia | HST | 14% |
| British Columbia | GST + PST | 5% + 7% |
| Saskatchewan | GST + PST | 5% + 6% |
| Manitoba | GST + RST | 5% + 7% |
| Quebec | GST + QST | 5% + 9.975% |
The rate usually depends on the place of supply, which is often where the customer is. Use the GST/HST calculator and the Canadian invoice generator, which set the rate by province.
What an invoice must show to support input tax credits
When you sell to a registrant, they need your invoice to claim input tax credits. The information required depends on the total:
| Information | Under CA$100 | CA$100–499.99 | CA$500 or more |
|---|---|---|---|
| Supplier name or trading name | Yes | Yes | Yes |
| Invoice date | Yes | Yes | Yes |
| Total amount paid or payable | Yes | Yes | Yes |
| GST/HST amount or rate, and supply status if mixed | – | Yes | Yes |
| Your GST/HST registration number | – | Yes | Yes |
| Buyer’s name | – | – | Yes |
| Description of the supply | – | – | Yes |
| Terms of payment | – | – | Yes |
Whichever tier applies, tell customers whether GST/HST is included or added, and if HST applies, show the total HST rate, not the federal and provincial parts.
Quebec and provincial taxes
Quebec administers its own QST through Revenu Québec, with its own registration number, which should appear on your invoice alongside the GST number. BC, Saskatchewan and Manitoba have separate provincial sales taxes with their own rules. Check each province’s government site.
A practical checklist
- Register if you pass the threshold, and put your registration number on invoices.
- Identify the place of supply to choose the rate.
- Show tax separately, or clearly say it is included.
- Include the buyer’s name, description and payment terms for large invoices, to be safe.
- Keep records for the period CRA requires. See how long to keep invoices.
- Provincial rates (for example Nova Scotia HST 14% and Quebec QST 9.975%) change. Confirm on the CRA and provincial pages.
Frequently asked questions
What is the small supplier threshold?
CA$30,000 in taxable revenue over four consecutive calendar quarters. Check CRA for how it is applied.
Do I show GST and HST separately?
If HST applies, show the total HST rate or amount, not the federal and provincial parts.
What is a GST/HST number?
A nine-digit business number followed by RT and four digits, issued by CRA when you register.
Do I charge GST/HST to customers outside Canada?
Exports of goods and many services are zero-rated. Rules are detailed. Check CRA.
Where do I confirm a customer’s number?
CRA offers a GST/HST registry validator. For QST, use Revenu Québec.
Related topics
- GST HST invoice
- Canadian invoice requirements
- HST rates by province
- QST invoice
- PST
- input tax credits
- CRA invoice