Which GST/HST rate do I charge a customer in another province?

Arsen Accounting Services · Question 141 · Sources checked October 29, 2026

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The rate is not determined solely by where your business is located. GST/HST place-of-supply rules identify the relevant province, and the rules differ for goods, general services, real-property services, and other categories.

Classify the supply before choosing a rate

For many general services, CRA's first rule looks at the recipient's Canadian address obtained in the ordinary course of business. Where more than one address exists, the address most closely connected with the supply can matter. Special rules may override the general approach.

An Ontario supplier should therefore avoid a blanket instruction to charge Ontario HST on every invoice. Equally, a customer located abroad does not automatically make every transaction zero-rated; that requires a separate analysis.

Official guidance: [1], [2].

Make the invoice file explain the choice

For example, a consultant may perform all work from an Ontario home office for a client in another province. Record the nature of the service and the relevant client address before applying the place-of-supply rule. Physical work location alone may not decide the result.

Gather transaction details

• What goods or services are being supplied.
• Customer legal name and relevant addresses.
• Delivery location or property location where applicable.
• Contract terms and any exemption or zero-rating evidence.

Ask your preparer to establish a billing rule for each recurring service category. Recheck when you add products, enter a new province, or change delivery arrangements. Use the current rate for the applicable province and transaction date rather than relying on an old invoice template. Keep the reasoning with the customer record.