Nova Scotia Invoice Template — HST 15% Atlantic Provinces
All four Atlantic provinces — Nova Scotia (NS), New Brunswick (NB), Newfoundland and Labrador (NL), and Prince Edward Island (PEI) — use Harmonized Sales Tax (HST) at 15%. This is the highest HST rate in Canada. Like Ontario's HST, the Atlantic provinces show HST as a single line on invoices — you do not break it down into the federal (5%) and provincial (10%) components.
Atlantic Provinces HST — Quick Facts
| Province | HST Rate | Administered by |
|---|---|---|
| Nova Scotia | 15% | CRA |
| New Brunswick | 15% | CRA |
| Newfoundland and Labrador | 15% | CRA |
| Prince Edward Island | 15% | CRA |
The HST is collected and remitted to the CRA using the same Business Number (BN) format as GST: 123456789 RT0001. There is no separate provincial registration required for HST in these provinces.
How to Show HST on an Atlantic Province Invoice
Show HST as a single line — do not separate the federal and provincial portions. The invoice format is identical to Ontario's HST invoices, just with a 15% rate instead of 13%:
Subtotal: $1,500.00
HST 15%: $225.00
Total: $1,725.00Compare this to Ontario (13% HST = $195.00) and Alberta (5% GST = $75.00) for the same $1,500 service.
Example: Nova Scotia Freelancer Invoice (HST 15%)
| Description | Amount |
|---|---|
| From: Coastal Copy Co. · Halifax, NS · BN: 990011223 RT0001 | |
| To: Atlantic Tourism Board · Dartmouth, NS | |
| Website copywriting — 8 destination landing pages 500–700 words per page, SEO-optimised. Delivered March 5, 2026. | $2,400.00 |
| Social media copy package — 30 posts (Instagram + Facebook) | $900.00 |
| Subtotal | $3,300.00 |
| HST 15% (BN: 990011223 RT0001) | $495.00 |
| Total Due — Due April 9, 2026 | $3,795.00 |
HST Registration in Atlantic Provinces
The same $30,000 small supplier threshold applies. Once you cross this threshold in any 12-month period, you must register for GST/HST with the CRA. The process, filing requirements, and Input Tax Credit system are identical to other provinces — the only difference is the 15% rate rather than 13% (Ontario) or 5% (Alberta).
Cross-Provincial Billing — Which Rate Applies?
If you are based in Halifax and billing a client in Ontario, the place of supply rules generally mean you charge the Ontario rate (HST 13%), not the Nova Scotia rate (HST 15%). The rate follows the client's location for most services. This is an important consideration if you have a mixed client base across provinces — always confirm the province of supply for each client.
Provincial Comparison: What $2,000 in Services Costs in Tax
| Province | Tax Rate | Tax on $2,000 | Total Invoice |
|---|---|---|---|
| Alberta | 5% GST | $100.00 | $2,100.00 |
| British Columbia | 5% GST (most services) | $100.00 | $2,100.00 |
| Ontario | 13% HST | $260.00 | $2,260.00 |
| Quebec | ~14.975% | $299.50 | $2,299.50 |
| Nova Scotia / NB / NL / PEI | 15% HST | $300.00 | $2,300.00 |
Related Templates
- Ontario Invoice Template — HST 13% for comparison
- Alberta Invoice Template — GST 5% only
- Quebec Invoice Template — GST + QST
- Canadian Freelance Invoice Template — full national overview
- Simple Invoice Template — for freelancers under the $30,000 threshold