GST, HST and PST by province, line by line
Thirteen provinces and territories, four ways of taxing the same sale, and the tax lines each one prints.
A Canadian invoice carries one, two or no sales tax lines depending on where the supply is made, and the province decides the structure as much as the rate. Five provinces fold the 5% federal GST into a single harmonized sales tax, from 13% in Ontario to 15% in New Brunswick, Newfoundland and Labrador and Prince Edward Island, with Nova Scotia at 14% since April 1, 2025. Four add a provincial tax of their own beside the GST: British Columbia's PST at 7%, Manitoba's RST at 7%, Saskatchewan's PST at 6% and Quebec's QST at 9.975%, each worked out on the price before GST. Alberta and the three territories charge the GST alone. On a $2,500 sale that gives $125.00 of tax in Alberta and $375.00 in New Brunswick. The calculator above shows each line for the province you pick, and the generator prints them exactly so.
Sales tax on an invoice, by province
Total with tax
$2,800.00
| PST 7% | $175.00 |
| GST 5% | $125.00 |
| Tax system | GST + PST |
Checked by Radif Partners · Editorial policy · Methodology
Four structures, thirteen jurisdictions
The federal GST of 5%, set by section 165 of the Excise Tax Act, applies everywhere. What changes from one province to the next is what sits on top of it. The table below runs one $2,500 taxable sale through the engine for each jurisdiction, so you can see both the rate and the lines your customer will read.
| Province or territory | Structure | Rates | Tax lines on the invoice | Invoice total |
|---|---|---|---|---|
| Alberta | GST alone | GST 5% | GST $125.00 | $2,625.00 |
| British Columbia | GST and PST, two lines | GST 5% + PST 7% | PST $175.00 + GST $125.00 | $2,800.00 |
| Manitoba | GST and RST, two lines | GST 5% + RST 7% | RST $175.00 + GST $125.00 | $2,800.00 |
| New Brunswick | One harmonized tax | HST 15% | HST $375.00 | $2,875.00 |
| Newfoundland and Labrador | One harmonized tax | HST 15% | HST $375.00 | $2,875.00 |
| Nova Scotia | One harmonized tax | HST 14% | HST $350.00 | $2,850.00 |
| Northwest Territories | GST alone | GST 5% | GST $125.00 | $2,625.00 |
| Nunavut | GST alone | GST 5% | GST $125.00 | $2,625.00 |
| Ontario | One harmonized tax | HST 13% | HST $325.00 | $2,825.00 |
| Prince Edward Island | One harmonized tax | HST 15% | HST $375.00 | $2,875.00 |
| Quebec | GST and QST, two lines | GST 5% + QST 9.975% | QST $249.38 + GST $125.00 | $2,874.38 |
| Saskatchewan | GST and PST, two lines | GST 5% + PST 6% | PST $150.00 + GST $125.00 | $2,775.00 |
| Yukon | GST alone | GST 5% | GST $125.00 | $2,625.00 |
The rates come from the CRA table of GST/HST rates by province, read on October 15, 2026. The provincial sales taxes are confirmed on each government's own page: British Columbia, Manitoba and Saskatchewan.
Harmonized provinces: one line, one return
In Ontario, New Brunswick, Nova Scotia, Newfoundland and Labrador and Prince Edward Island, the provincial part is collected with the federal part as a single HST, reported on the same GST/HST return. The invoice therefore needs one tax line, labelled HST with its rate. Writing "GST 5% + provincial 8%" on an Ontario invoice is not wrong arithmetically, but it describes a tax that does not exist separately there, and it confuses the customer's bookkeeper who has to enter a single HST amount.
A harmonized province can change its rate on its own. The CRA keeps a table of the earlier rates, useful when you correct an old invoice or check one you received:
| Province | 1 Apr 2013 to 30 Jun 2016 | 1 Jul to 30 Sep 2016 | 1 Oct 2016 to 31 Mar 2025 | From 1 Apr 2025 |
|---|---|---|---|---|
| New Brunswick | 13% | 13% | 15% | 15% |
| Newfoundland and Labrador | 13% | 15% | 15% | 15% |
| Nova Scotia | 15% | 15% | 15% | 14% |
| Prince Edward Island | 14% | 14% | 15% | 15% |
GST plus a provincial tax: two lines, two administrations
British Columbia, Manitoba, Saskatchewan and Quebec run their own sales tax. In the first three it is a retail tax administered by the province, with its own registration and its own list of what is taxable; in Quebec the QST is administered, together with the GST, by Revenu Québec. Either way, the invoice shows two separate amounts. Each provincial tax is computed on the price before GST, never on the GST itself, which is why the generator works out both taxes on the same base and rounds each total to the cent.
The provincial tax does not always follow the GST line for line. A British Columbia designer who bills design work and printed brochures in one invoice may owe the PST on the printed goods but not on the design service, while the GST applies to both. Marked that way in the generator, a $1,500 design fee and $600 of brochures give PST $42.00 on $600 and GST $105.00 on $2,100, a total of $2,247.00. Which goods and services each province taxes is set by that province; the generator applies the choice you make for each line and does not decide it for you.
Two lines, one with the provincial tax and one without
Invoice total
$2,247.00
| GST 5% on both lines | $105.00 |
| PST 7% on the first line | $42.00 |
| Tax in total | $147.00 |
GST alone
Alberta, Yukon, the Northwest Territories and Nunavut have no provincial or territorial sales tax. A registered business there adds 5% GST and nothing more. That does not make every invoice from Calgary a GST-only invoice: the rate depends on where the supply is made, so a sale delivered to a customer in a harmonized province can carry that province's HST instead. The generator asks for the province of the supply, not the province of your office, for that reason.
Prices that include the taxes
Some businesses quote tax-included prices, especially to consumers. The arithmetic then runs backwards: the net price is the typed price divided by one plus the combined rate. In Saskatchewan, a $111 price that includes 5% GST and 6% PST holds $100.00 before tax and $11.00 of tax. Revenu Québec accepts that the GST and QST be either shown separately or included in the price, as long as the customer is told the sale is taxable (showing the taxes). For invoices of $100 or more, the federal regulations ask for the tax amount or a statement that the price includes it, which the GST/HST invoice requirements guide covers band by band.
Registration comes first
All of this applies to registrants. A small supplier whose taxable supplies, with its associates, stay under $30,000 in a calendar quarter and over the four previous quarters does not have to register for the GST/HST or the QST (Revenu Québec, small suppliers), and an unregistered business charges neither. Provincial retail taxes have their own registration rules, separate from the federal one. In the generator, set "GST/HST registrant?" to No and the tax lines disappear from the invoice.
Reading the province right on the invoice
Three habits avoid most province errors. Put the customer's full address with the province on the invoice, because it is what shows where the goods went. Keep the rate on the tax line ("HST 13%", "QST 9.975%"), so a reader can check the arithmetic without a calculator. And when you deliver to several provinces in one month, issue separate invoices or separate lines per province rather than one blended rate. For a Quebec customer, the Quebec invoice template prints both registration numbers, and the Canada invoice generator handles every other province.