Do you need to charge GST/HST?
You are a small supplier and do not have to register for GST/HST as long as your worldwide taxable revenue stays at or under $30,000 in a single calendar quarter and over the last four consecutive quarters. Once you go over, you must register and start charging tax. Below the threshold you can still register voluntarily, which lets you claim back the GST/HST you pay on business expenses.
Which rate to charge
The rate depends on the province where the supply is made, usually where your customer receives it, not where you are based.
- GST 5%: Alberta, British Columbia, Manitoba, Quebec, Saskatchewan and the territories.
- HST 13%: Ontario.
- HST 14%: Nova Scotia (reduced from 15% on 1 April 2025).
- HST 15%: New Brunswick, Newfoundland and Labrador, Prince Edward Island.
Quebec adds the Quebec Sales Tax (QST, 9.975%), and British Columbia, Saskatchewan and Manitoba have their own provincial sales taxes with separate registration. When both GST and QST apply, show them as two lines; switch on "Different tax rate per line" only if your lines have different rates.
What the invoice must show
Your business customers need certain information on your invoice to claim input tax credits. The requirements grow with the amount (including tax):
- Under $100: your business or trading name, the invoice date, the total amount, and the GST/HST charged or a statement that it is included with the rate.
- $100 to $499.99: all of the above plus your GST/HST registration number (your business number followed by RT, such as 123456789 RT0001) and the tax shown separately or by rate.
- $500 or more: all of the above plus the buyer's name, the payment terms and a description detailed enough to identify what was supplied.
Many websites still quote the old $30 and $150 thresholds; the current figures are $100 and $500. Simply including everything on every invoice is the easiest way to stay safe.
Quebec specifics
In Quebec, your QST registration number should appear alongside your GST number, and under the Charter of the French language, invoices and receipts must be available in French; another language may accompany the French. You can make your invoice in French here by switching the site language.
Keeping records
Keep your invoices and other business records for at least six years from the end of the tax year they relate to. Download a backup from My invoices regularly.
Official sources
This guide is general information, not legal or tax advice. Rules change, so check the official sources above or ask an accountant before relying on it.
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