Canadian invoice taxes
GST/HST vs QST/TPS/TVQ
GST and TPS name the same federal tax. QST and TVQ name Quebec’s provincial tax. HST combines federal and participating provincial components. Choose the applicable system before calculating an invoice.
The seller’s province or a US mailing address alone does not determine every tax result. Check registration, supply type and place-of-supply rules; this page illustrates calculation and document layout.
Calculate GST/HST by province
Select the province for the applicable supply.
Calculate Quebec GST and QST
Separate TPS and TVQ, or remove tax from a total.
Create a Quebec invoice
Keep the two tax lines on the PDF.
What each abbreviation means
- GST / TPS: federal Goods and Services Tax / taxe sur les produits et services.
- HST / TVH: harmonized sales tax in participating provinces.
- QST / TVQ: Quebec sales tax, separate from GST.
- PST: a separate provincial sales tax in provinces that apply it; not another name for QST.
Same price, different tax layout
For a taxable CAD 1,200 Quebec sale at the standard rates: GST 60.00, QST 119.70, total 1,379.70. Both calculations start from 1,200; QST is not calculated on 1,260.
For an Ontario supply at 13% HST: HST 156.00 and total 1,356.00. The comparison assumes ordinary taxable supplies and does not decide which province’s rules apply to your transaction.
From tax calculation to an invoice
Keep subtotal, each applicable tax, currency and total visible. Quebec’s combined percentage is useful for arithmetic, but the sales document should show the applicable GST/QST rates rather than a combined-rate label.
Check the buyer’s name, your business details, applicable registration numbers and payment terms. Registration and documentation requirements need their own review; producing a PDF does not validate tax compliance.
Zero, exempt and out-of-scope cases
A zero-rated supply and an exempt supply can both show no tax charged, but they have different tax-credit consequences. Do not use a zero rate merely because you have not checked the case.
An exported service may qualify for zero-rating under a specific provision. Exceptions exist; use the cross-border guide and official rules before selecting a rate.
Current scope
These tools help prepare Canadian sales-tax calculations, quotes and invoices.
- Rates are drawn from the official sources linked above; confirm that they apply to your transaction.
- These pages support quotes, invoices, province selection, and Quebec two-line tax display.
- Income tax, payroll, and province-specific filing edge cases are outside this sales-tax cluster's scope.
Canadian sales tax: common questions
GST, HST, PST, QST — what is the difference?
GST is the 5% federal Goods and Services Tax charged everywhere. HST is a single harmonized tax that combines the federal and provincial portions in provinces like Ontario and the Atlantic provinces. PST is a separate provincial sales tax added on top of GST in provinces such as British Columbia, Saskatchewan, and Manitoba. QST is Quebec's own provincial tax (TVQ), administered by Revenu Québec alongside the federal GST (TPS).
When do I have to register to collect sales tax?
The general small-supplier threshold is CAD 30,000 of worldwide taxable supplies, including those of associates, in one calendar quarter or over the four preceding calendar quarters. Exceptions and different rules for public service bodies can apply. Confirm registration dates and the relevant GST/HST, QST or PST requirements with the tax authority before collecting tax.
How should tax appear on a Canadian invoice?
Show the pre-tax subtotal first, then the tax as a clearly labelled line or lines, then the final amount due. In provinces with two taxes — and especially in Quebec — keep GST/TPS and PST/TVQ on separate rows so the client and the accounting trail can see exactly what was charged.
Do these tools give tax advice?
No. They apply the verified 2026 dataset rates to help you plan quotes and invoices. Unusual supplies, exemptions, and filing edge cases still need review against the Canada Revenue Agency or Revenu Québec, or with an accountant.
The combined percentage does not define the filing model
Two invoices can reach similar tax-inclusive totals while requiring different registrations, labels, authorities, and recovery treatment. HST is administered as one harmonized tax. Quebec TPS and TVQ remain separate lines and accounts. Provincial sales taxes outside Quebec may also follow rules unlike GST/HST input tax credits.