How to add GST/HST and QST to an invoice

Two taxes, two lines

When you are registered and you sell in Quebec, your invoice usually carries two taxes: the GST, which is federal, and the QST, which is Quebec's. For most Quebec businesses, Revenu Québec administers both, but they remain two separate taxes. Your registered client also recovers them separately: the GST as an input tax credit (ITC) and the QST as an input tax refund (ITR). That is why the clearest invoice shows each tax on its own line.

How to calculate them in 2026

The GST is 5% of the sale price. The QST is 9.975%, also calculated on the sale price, not on the price plus GST. For a job billed at 1,000 dollars, that gives:

• GST (5%): 50.00 dollars
• QST (9.975%): 99.75 dollars
• Total: 1,149.75 dollars

For rounding, Revenu Québec says a fraction of half a cent or more rounds up to the next cent. When an invoice has several items, you can calculate the taxes on the total before rounding. Revenu Québec also says the rounded rates of 9.97% and 14.97%, and the combined rate of 14.975%, must not appear on the document that records the sale.

Outside Quebec, the province changes the tax

The rate depends on the province where the sale is made, under the place of supply rules, and that is not always your own province. In the participating provinces, the HST replaces the GST: 13% in Ontario, 14% in Nova Scotia since April 1, 2025, and 15% in New Brunswick, Newfoundland and Labrador, and Prince Edward Island. The other provinces and territories use the 5% GST. Three of these provinces also have their own provincial sales tax, charged on top of the GST where it applies: 7% PST in British Columbia, 6% PST in Saskatchewan and 7% RST in Manitoba.

What the invoice has to show, by amount

No special invoice format is required, except for restaurants and taxi businesses. But for your client to recover their taxes, the invoice has to carry certain information, which depends on the total value of the sale, taxes included:

• Under 100 dollars: your name or business name, the invoice date and the total amount. For the QST, add the amount of tax and a description of the goods or services.
• 100 to 499.99 dollars: add your GST and QST registration numbers and the amount of each tax.
• 500 dollars or more: add your client's name, the payment terms and a description of what you sold.

If you show a single amount for both taxes, you have to state that it includes the GST and the QST. Two separate lines remove any doubt.

Why it matters to your client

An incomplete invoice costs you nothing on the day, but it can cost your client: without your registration numbers or the tax amounts, they risk losing their ITCs and ITRs. Your client can also ask you for this information in writing, and you have to provide it.

Doing it from your portal

With the Account Direct invoicing tool, you choose the province of sale and tick the taxes on each line. The tool calculates the GST or HST, and the QST, PST or RST where they apply, each on its own line, with your registration numbers on the invoice. Once the invoice is issued, its amounts stay as they were. Try it free on the Invoicing page, and watch the 15-second video there.

In short for 2026

5% GST and 9.975% QST, both on the price before tax, each on its own line. Your registration numbers from 100 dollars, the client's name and payment terms from 500 dollars. We are your accountants: we handle the rest with you.