Canada tax models
GST/HST vs QST/TPS/TVQ
Canada does not use one invoice-tax display everywhere. Some workflows can stay on one HST line, while Quebec often needs TPS and TVQ separated for readability and bookkeeping clarity. This page exists to make that distinction explicit.
This page is about business display logic and practical workflow clarity, not about encoding every edge case of supply rules.
One-line HST example
Ontario style HST flow.
Two-line Quebec example
TPS and TVQ separated.
Invoice tax guide
Worked examples of both styles.
When one line is enough
HST provinces usually let the invoice stay simple: subtotal, HST line, total.
That works because the client and the bookkeeper can still follow the tax math easily from the document alone.
Why Quebec often needs two lines
Quebec workflows benefit from showing TPS and TVQ separately instead of compressing them into one blended rate line.
The goal is not formality for its own sake. The goal is making the invoice easier to verify, discuss, and archive.
- Subtotal remains visible.
- TPS stays visible.
- TVQ stays visible.
- The final total is easier to audit later.
Use the dedicated tool when in doubt
Current scope
This cluster is intentionally limited to Canada sales-tax and invoice workflows.
- Source of truth is the shared ca-tax-2026 dataset.
- 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?
Most businesses must register for GST/HST once taxable revenue passes the CAD 30,000 small-supplier threshold over four consecutive quarters. Provinces with a separate PST, and Quebec with the QST, have their own registration rules, so check both the federal and provincial requirements.
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.