GST/HST place of supply
See which province's GST or HST the simple rule uses for a sale.
Result
GST/HST place of supply
- Kind of supply
- Goods delivered in a province
- Province for that rule
- Alberta
GST or HST
5% GST
For goods delivered in Alberta, the simple rule points at 5% GST, the CRA general rate as of 2025-04-01. Separate provincial tax in the same table: None in this table..
Verify with CRA. These are the simple rules only. Many supplies use a different rule.
- Province
- Alberta
- Separate PST, RST, or QST
- None in this table.
- GST or HST as of
- 2025-04-01
Rates are shown as published, including 9.975% where that rate is in the table. This page does not multiply a sale by the rate.
Simple place-of-supply rules and the instruction to verify with CRA, as of 2026-10-03. https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/charge-collect-place-supply.html GST/HST rates are the CRA table on or after 2025-04-01, kept in the shared sales-tax file. Verify with CRA.
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Estimate for planning only. This is not tax, legal, accounting or financial advice. Results depend on the figures you enter. Check all numbers, rates and rules with the official source or a qualified professional before relying on them.
How this works and common questions
About this tool
You name the province for that kind of supply. The page shows the GST or HST rate from the CRA table. Verify with CRA.
How it works
Goods use the province where you deliver them. Many services use the customer's address in Canada. Real property uses the province where the property is. The page then shows that province's GST or HST rate.
Rules
Verify with CRA. The page does not decide zero-rated or exempt supplies, and it does not say you must charge the tax. PST, RST, and QST are named only when the shared table lists them beside GST or HST.
Questions
Which province does it pick?
The province you enter. For goods that is the delivery province. For the service option it is the customer's address. For real property it is where the property is.
Which rate is shown?
The GST or HST rate in the shared CRA table for that province, with that rate's as-of date. Ontario goods show 13% HST as of 2025-04-01.
Does this include every place-of-supply rule?
No. Verify with CRA. The warning on the result says these are the simple rules only.
Do I need an account?
No. The tools work without one. You only need to sign in to save your work.
Is what I type saved?
No. Nothing is saved unless you sign in and choose Save. Otherwise it stays on the page.
Do you show ads or sell my information?
No. We show no ads and we do not sell your information.
Is this tax or legal advice?
No. Results are estimates for planning. Check rates and rules with the official source or a qualified professional.
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Estimate for planning only. This is not tax, legal, accounting or financial advice. Results depend on the figures you enter. Check all numbers, rates and rules with the official source or a qualified professional before relying on them.