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Which GST/HST Rate Do I Charge Customers in Another Province?

Writer: George
George
Sep 26
6 min read

Short answer: You charge the rate of the province where the sale is made, not the province where your business is. For goods, that is usually where they are delivered. For services, it is usually your client's address. As of 2026, that means 5% GST, or 13%, 14% or 15% HST, depending on the province.


"Place of supply" is the CRA's term for the province where a sale is treated as made. It decides which GST/HST rate goes on the invoice. The rules are the same for every registered business in Canada, whether you are in Ontario, Alberta or Nova Scotia.


GST/HST rate map of Canada by province, with an invoice charging 13% HST to a customer in another province

Do I charge GST/HST based on where my business is, or where my customer is?

Mostly where your customer is. The CRA sets the rate by the place of supply, and for most sales that is the customer's province.


  • Goods: the province where the goods are delivered or made available to the buyer.

  • Services: the province of the client's Canadian address that you get in the normal course of business.

  • Real property: the province where the property is.


Your own location only decides the rate in a few cases, for example when a customer picks goods up at your shop. One GST/HST registration covers every province. You do not register again for each province you sell into.


What are the GST/HST rates in each province in 2026?

There are four rates. The five "participating provinces" charge HST (federal and provincial parts combined). Everywhere else charges 5% GST.


Province or territory

Tax

Rate (2026)

Ontario

HST

13%

Nova Scotia

HST

14% (since April 1, 2025)

New Brunswick, Newfoundland and Labrador, Prince Edward Island

HST

15%

Alberta, British Columbia, Manitoba, Quebec, Saskatchewan, Northwest Territories, Nunavut, Yukon

GST

5%


Rates change from time to time. Nova Scotia's rate dropped from 15% to 14% on April 1, 2025. Check the CRA's rate page before you update your invoice settings. For who has to register in the first place, see our post on when a small business has to register for GST/HST.


Which rate do I charge when I ship goods to another province?

You charge the rate of the province where the goods are delivered. What counts as "delivered" depends on who moves the goods.


  1. You ship with a courier you arrange. Delivery happens at the destination. An Ontario business shipping to a customer in Calgary charges 5% GST. Shipping to Halifax, it charges 14% HST.

  2. You deliver in your own truck. Same result: the rate of the province where the customer receives the goods.

  3. The customer picks up at your location. Delivery happens at your shop, so your province's rate applies, even if the customer lives elsewhere.

  4. The customer hires their own carrier. The CRA treats delivery as happening where the carrier picks the goods up (your location), so your province's rate applies.


Keep the shipping records. The waybill or delivery address is your proof of which rate you used.


Which rate do I charge for services to a client in another province?

For most services, you charge the rate of the client's Canadian address that you get in the normal course of business. That can be the address on the contract, the billing address, a business contact address or a home address.


An email address or an IP address does not count, because it is not a physical location.


Example: an Ontario marketing consultant bills a client whose only address on file is in Moncton, New Brunswick. The rate is 15% HST, not Ontario's 13%.


If you have no Canadian address for the client at all, the rule looks at where the work is done. If more than half is done in participating provinces, you charge HST at the rate of the province where most of it happens.


A few kinds of services have their own rules:


  • Services for land or buildings (renovation, property management): the province where the property is.

  • Personal services done in person (a haircut, a massage, a training session): generally where the service is performed.

  • Repairs to goods that stay in one province: generally where the goods are.


What if my client has offices in more than one province?

Use the address most closely connected with the job. The CRA says this is usually the contracting address, meaning the office that hired you, even if some of the work is later done for another branch.


If there is no contracting address, use the address of the office you deal with most. Keep a note in the client file of which address you used and why. It makes the next invoice, and any CRA question, much easier.


Do I also charge PST or QST to out-of-province customers?

Maybe. British Columbia, Saskatchewan and Manitoba charge their own provincial sales tax, and Quebec charges QST. These are separate from GST/HST, with separate registrations and returns. Each province has rules on when a business from outside the province has to register, so check with that province before you sell there: British Columbia, Saskatchewan, Manitoba or Quebec.


What happens if I charged the wrong rate?

You fix it, and the fix depends on which way the mistake went.


  • You charged too much. You can refund or credit the extra tax to your customer and give them a credit note. The CRA allows up to two years from the day you collected the extra tax.

  • You charged too little. The CRA's position is that you still have to account for the tax you should have collected. You can send the customer a corrected invoice for the difference. A GST/HST-registered business customer can usually claim it back as an input tax credit.


The easiest fix is prevention. In QuickBooks Online, check that each customer's address is complete and that each invoice uses the tax code for the right province.


This is the kind of detail we check every month. Our HST/GST filing service prepares and files your return with the CRA on an annual, quarterly or monthly schedule. Our prices are published, and you build your plan from only the services you need, wherever you are in Canada. See our pricing.


Frequently asked questions

Do I charge GST/HST to customers in the United States?

Usually not. Goods you ship outside Canada are generally zero-rated (0%). Most services to non-residents are also zero-rated, but there are exceptions, for example when the service relates to property in Canada.


Do I need a separate GST/HST number for each province?

No. One GST/HST registration covers all of Canada. If you are registered for the GST, you are also registered for the HST.


What rate do I charge if the customer picks the goods up at my shop?

Your own province's rate. Delivery happens where the customer takes the goods, so an Ontario shop charges 13% HST even to a visitor from Alberta.


Can I claim the HST I paid on a purchase in another province?

Yes, if you are GST/HST registered and the purchase is for your business. Your business does not need to be in a participating province to claim the HST back. See our post on input tax credits.



Sources



About Remote Bookkeeping

Remote Bookkeeping is a Canadian-owned firm providing monthly bookkeeping, financial reporting, payroll, HST/GST filing, year-end preparation and QuickBooks Online setup for small businesses across Canada. Founded by Lia and George, with more than 30 years of combined experience. Call (289) 867-0808 or 1-800-880-9141, or contact us. Related reading: When Does a Canadian Small Business Have to Register for GST/HST?


This article is general information for Canadian small business owners. It is not tax, legal or accounting advice for your particular situation. Rates and thresholds change - always confirm against the source linked above or ask us.

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