Do I Charge GST/HST on My Freelance Invoices?
This is one of the most common questions new Canadian freelancers have — and one of the easiest to get wrong. The short answer is: it depends on whether you're registered for GST/HST. Here's the full picture.
The basic rule
Registration is mandatory once your taxable revenue exceeds $30,000 in a single calendar quarter or over four consecutive quarters. Below that threshold, you're considered a small supplier and you don't charge GST/HST.
Before you're registered: do not add GST/HST to your invoices. You have no legal authority to collect it, and doing so could create problems with both your clients and the CRA.
After you're registered: you must charge GST/HSTon every taxable invoice to Canadian clients. The $30K threshold only determines when you must register — not whether to charge once you're registered.
Which rate do you charge?
The rate depends on the province of your client — not where you are located. This is called the place of supply rule.
| Client's Province | Tax | Rate |
|---|---|---|
| Alberta | GST | 5% |
| British Columbia | GST + PST | 5% GST (PST separate) |
| Manitoba | GST + PST | 5% GST (PST separate) |
| Saskatchewan | GST + PST | 5% GST (PST separate) |
| Quebec | GST + QST | 5% GST (QST separate) |
| Northwest Territories, Nunavut, Yukon | GST | 5% |
| Ontario | HST | 13% |
| New Brunswick | HST | 15% |
| Newfoundland and Labrador | HST | 15% |
| Prince Edward Island | HST | 15% |
| Nova Scotia | HST | 14% |
For HST provinces, charge the single combined rate. For PST provinces (BC, SK, MB) and Quebec, charge 5% GST — provincial tax is handled separately.
What about US and international clients?
Services provided to clients outside Canada are zero-rated — you charge a 0% rate, note "zero-rated export" on your invoice, and keep documentation proving your client is outside Canada. You still file your GST/HST return and report these sales on Line 101. You can claim input tax credits (ITCs) on expenses incurred to serve that client.
What must be on an invoice once you're registered?
Once you're registered for GST/HST, your invoices must include:
- Legal business name
- GST/HST registration number
- Invoice date
- Description of services
- Subtotal before tax
- GST/HST rate applied
- GST/HST amount
- Total amount owing
Without your registration number on the invoice, your client cannot claim an input tax credit.
Should you register before you hit $30,000?
There are two reasons you might register voluntarily:
(1) Claim ITCs on startup expenses— if you've spent money on software, equipment, or services for your business, registering lets you claim back the GST/HST you paid. For some new freelancers, this can mean a refund.
(2) Signal professionalism to business clients— if your clients are businesses, they can claim your GST back as an ITC, so charging it doesn't affect them. Having a GST number can make you look more established.
The downside: once registered, you must charge GST/HST on every eligible invoice and file returns on schedule.
What if you cross $30,000 and haven't registered yet?
Register immediately — you have 30 days from the date you exceeded the threshold. If you missed that window, the CRA may require you to remit the GST/HST you should have collected — out of your own revenue.
NorthOS tracks your $30K threshold automatically
Your NorthOS dashboard shows your running revenue total against the $30,000 registration threshold. When you're approaching it, you'll see it — so you're never caught off guard.
Try NorthOS freeThis article is for informational purposes only and does not constitute tax advice. Tax rules can change — always verify with the CRA or a qualified tax professional.