Canada has one of the more layered sales-tax systems: a federal tax plus provincial taxes that differ by province. If you’re registered, your invoices need to apply the right combination and show your tax number. Here’s how it works in plain terms.
GST, HST, PST and QST
- GST — the 5% federal Goods and Services Tax, charged across Canada.
- HST — the Harmonized Sales Tax, which combines GST and provincial tax into one rate in provinces like Ontario and the Atlantic provinces.
- PST — a separate Provincial Sales Tax in provinces such as British Columbia, Saskatchewan and Manitoba, charged on top of GST.
- QST — Quebec’s provincial tax, administered alongside GST.
What to show on the invoice
When you charge sales tax, show your GST/HST number, the tax applied per rate, and the totals before and after tax in CAD. If a sale involves both GST and a separate PST, list each as its own line so the customer can see the breakdown.
When do you register?
Most small businesses must register for GST/HST once revenue crosses the small-supplier threshold (generally $30,000 over four quarters). Below that you may register voluntarily. Provincial PST registration has its own rules by province.
Create a Canadian invoice free
Our free invoice generator has a Canada mode: pick your province and it applies GST / HST / PST / QST at the right rates, shows your GST/HST number, and formats the invoice in CAD — no sign-up.

