HisabiHisabi
🇨🇦GST/HST 5%

Canada GST/HST & Invoicing Guide for Businesses (2026)

GST 5%, HST up to 15%, PST, QST, and CRA invoicing requirements — the complete guide

Last updated: 30 April 2026 · Written by the Hisabi team

TL;DR, the key facts

  • Federal GST is 5%. Most provinces harmonise with GST into HST (Harmonized Sales Tax) ranging from 13% (Ontario) to 15% (Maritime provinces). Quebec has its own QST (9.975%) on top of GST. BC, Saskatchewan, and Manitoba have separate PST.
  • Mandatory GST/HST registration when annual taxable supplies exceed CAD 30,000. Small suppliers below this threshold may voluntarily register.
  • Every GST/HST invoice over CAD 100 must include your GST/HST registration number (BN + RT0001 format).
  • Canada has no national e-invoicing mandate, but the CRA has proposed e-invoicing as part of the 2023 budget consultation.

What you need to know

Canadatax & invoicing, covered

GST/HST

Canada GST, HST, and Provincial Taxes

Canada's tax system is layered: federal GST at 5%, combined HST in participating provinces, and separate provincial sales taxes (PST/QST) in others. The applicable rate depends on the province of sale and the type of supply.

  • Federal GST: 5% — applies in BC, Alberta, Saskatchewan, Manitoba, Quebec
  • HST (combined federal + provincial): 13% Ontario, 15% Nova Scotia/NB/PEI/NL
  • Quebec QST: 9.975% (on top of 5% GST = effective 14.975%)
  • BC, Saskatchewan, Manitoba: separate PST (6%–8%) on top of GST
  • Alberta: GST only — no provincial sales tax
Registration

GST/HST Registration Threshold

Most businesses must register for GST/HST when taxable supplies exceed CAD 30,000 in any single calendar quarter or in four consecutive calendar quarters. Small suppliers below this threshold are exempt but can register voluntarily.

  • Mandatory registration: CAD 30,000 taxable supplies in any quarter or four consecutive quarters
  • Small supplier exemption: below CAD 30,000 — no GST/HST collected, no input tax credits
  • Non-resident digital service providers: register under the simplified registration if supplies to Canadian consumers exceed CAD 30,000
  • BN (Business Number) from CRA is required before registering for GST/HST
Invoicing

CRA Invoice Requirements

The CRA sets out required information for GST/HST invoices based on the total amount. Invoices over CAD 100 need more detail; over CAD 150 even more. The buyer needs this information to claim input tax credits.

  • Supplies under CAD 30: no specific invoice required
  • CAD 30–CAD 149.99: supplier name, invoice date, total, GST/HST paid or payable
  • CAD 150–CAD 999.99: add supplier GST/HST number, description, buyer name
  • CAD 1,000+: add quantity, unit price, and buyer name
  • GST/HST registration number format: 9-digit BN + RT + 4 digits (e.g. 123456789RT0001)

Timeline

Key compliance dates

  1. 2023

    CRA budget consultation proposed mandatory e-invoicing for businesses — no enacted mandate as of 2026.

  2. Ongoing

    Provincial sales tax rates and rules updated periodically — check CRA and provincial revenue authority for current rates.

GST/HST and invoicing compliance

Frequently asked questions: Canada

Can't find what you're looking for? Contact us

Federal GST is 5%. In provinces that have harmonised with the federal tax, HST applies: 13% in Ontario, 15% in Nova Scotia, New Brunswick, Prince Edward Island, and Newfoundland & Labrador. Quebec charges 9.975% QST on top of 5% GST. BC, Saskatchewan, and Manitoba charge separate PST (6%–8%) in addition to GST. Alberta has GST only.

When your total taxable supplies (including zero-rated supplies) exceed CAD 30,000 in a single calendar quarter or in the last four consecutive calendar quarters. Non-resident digital service providers must register under the simplified system when supplies to Canadian consumers exceed CAD 30,000 over four quarters.

For invoices of CAD 150 or more: supplier name and GST/HST registration number; invoice date; description of goods or services; total amount payable; GST/HST payable (or a statement that GST/HST is included and the rate applied); and buyer name. For invoices of CAD 1,000 or more: also add quantity or volume sold and unit price.

No — Canada does not have a mandatory e-invoicing system as of 2026. The 2023 federal budget consultation floated the idea, but no legislation has been enacted. Businesses use standard commercial invoicing.

A Business Number (BN) is a 9-digit identifier issued by the CRA to identify a business account. Your GST/HST account number is your BN followed by RT0001 (or RT0002 for a second account). You need a BN before registering for GST/HST — apply online at canada.ca/cra.

Hisabi handles this for you

GST/HST-compliant invoices, automatically

Hisabi generates invoices with the correct tax fields, GST/HST Number display, and currency for Canada. Start free, no credit card required.