Alberta Invoice Template — GST Only, No Provincial Tax
Alberta is unique in Canada: it is the only province with no provincial sales tax (PST). Alberta freelancers and contractors only deal with the federal Goods and Services Tax (GST) at 5%. This makes Alberta invoices the simplest in the country — one tax, one rate, one registration number.
Alberta's Tax Structure — Why There's No PST
Alberta has historically had the strongest provincial finances in Canada, fuelled by oil and gas revenues. This has allowed successive governments to avoid imposing a provincial sales tax. There is no sign of a PST being introduced in the near term, though it occasionally surfaces as a political discussion during fiscal downturns.
For freelancers and contractors, this means:
- You only have one federal tax registration to manage (GST)
- Your invoices show only one tax line: GST 5%
- You remit only to the CRA — no provincial tax authority
- There is no separate provincial tax number required
GST Registration in Alberta
The same $30,000 small supplier threshold applies. Once your annual taxable revenues exceed $30,000, register for a GST Business Number (BN) through CRA. The registration number format is: 123456789 RT0001.
GST remittance frequency:
- Annual filers: Revenue under $1.5M — file once per year
- Quarterly filers: Revenue $1.5M–$6M
- Monthly filers: Revenue over $6M
Most small Alberta freelancers are annual filers, which simplifies administration significantly.
Example: Alberta Freelancer Invoice — GST 5%
| Field | Detail |
|---|---|
| From | Marcus Okafor · Energy Sector Consulting · Calgary, AB · BN: 778899001 RT0001 |
| To | Ridgeline Energy Corp. · 150 6th Ave SW, Calgary, AB T2P 3Y7 |
| Invoice # | INV-2026-022 |
| Invoice Date | March 10, 2026 |
| Payment Due | April 9, 2026 (Net 30) |
| Description | Amount |
|---|---|
| Environmental compliance consulting — February–March 2026 Site assessment report, regulatory review, permit application support (22.0 hrs @ $175/hr) | $3,850.00 |
| Mileage — 3 site visits, 340 km total @ $0.72/km | $244.80 |
| Subtotal | $4,094.80 |
| GST 5% (BN: 778899001 RT0001) | $204.74 |
| Total Due | $4,299.54 |
Alberta vs. Other Provinces — Tax Comparison
| Province | Tax Type | Total Rate |
|---|---|---|
| Alberta | GST only | 5% |
| British Columbia | GST + PST (services usually GST only) | 5–12% |
| Manitoba / Saskatchewan | GST + PST | 5% + 6–8% |
| Ontario | HST | 13% |
| Quebec | GST + QST | ~14.975% |
| Nova Scotia / NB / NL / PEI | HST | 15% |
Billing Alberta Clients from Another Province
If you are a freelancer based in Ontario but billing an Alberta client, the "place of supply" rules generally determine the applicable tax rate. For most services, the rate is determined by where the client is located. This means if your client is in Alberta, you may charge only 5% GST even if you are in Ontario — but the rules can be complex for digital services. Consult the CRA's place of supply rules or a tax professional if you frequently cross provincial lines.
Related Templates
- Ontario Invoice Template — HST 13% for comparison
- BC Invoice Template — GST + PST
- Nova Scotia Invoice Template — HST 15%
- Canadian Freelance Invoice Template
- Simple Invoice (No Tax)