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General information — not tax advice

Hisabi.ai is not a registered tax agent or accredited e-invoicing service provider in any jurisdiction. The dates, thresholds, and rules below are summarised from public government and tax-authority sources but have not been individually reviewed for your country or your business. Tax law differs by country, changes often, and is enforced locally. Verify anything that affects your filings with a licensed tax consultant in your jurisdiction before acting.

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🇨🇦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

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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

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