Do I charge GST/HST when my customer is outside Canada?
GST/HST When Your Client Is Abroad. Canadian tax guidance, practical records to gather and questions to resolve before preparing your return with Arsen Accounting.
Request a quote →Arsen Accounting Services · Prepared October 29, 2026
GST/HST and records: 10 practical business questions · Browse the 100-article collection
The direct answer
A foreign address does not automatically make a service zero-rated. Export rules depend on the supply, recipient and applicable exclusions. Services connected with Canadian property or provided in particular circumstances can be treated differently. Check the transaction before changing all foreign-customer invoices to 0%. Income-tax reporting of the revenue is a separate obligation.
Start with the customer and service facts
A foreign mailing address is only part of the analysis. Keep the contract, service description and information about the customer's residency and business arrangement. Explain where work and delivery occurred where relevant. This gives the preparer a basis to review the applicable rules rather than automatically treating every international invoice as tax-free.
Keep the decision with the invoice
Document why a particular GST/HST treatment was used and retain the supporting customer information. If a long-term client's circumstances change, revisit the decision. Separate foreign currency conversion from the tax classification: translating an invoice into Canadian dollars does not resolve whether tax should have been charged. Both calculations need a clear record.
What to gather before the review
- Client contract and service description
- Customer-residency information relevant to the supply
- Invoices, currencies and the basis for tax treatment
Can I omit HST just because payment came from another country?
No. The payment's origin does not establish the supply's treatment. The service and customer facts must satisfy the relevant rules before a zero-rated or other treatment is applied.
Your next step
Keep the contract, customer residency information and details of where and how the service is supplied.
Related reading
Official sources
GST/HST on imports and exports
Sources checked for this collection on October 28–29, 2026. Annual forms may refer to a specific tax year. Use the rules and limits for the year being filed. General information; eligibility, elections and deadlines depend on the facts. No deduction or tax saving is guaranteed.
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