Alberta Invoice & 5% GST Guide for Contractors (No PST)

Alberta is one of the simplest provinces for sales tax: 5% GST only, no provincial sales tax (PST) on most goods and services. For contractors this means cleaner invoices and fewer rate combinations to manage.

You still need to handle registration, charging GST on taxable supplies, claiming ITCs, and filing — but the math is straightforward.

This page provides Alberta-specific guidance, sample invoices, and a free generator that applies 5% GST correctly for your trade.

GST 5% IN ALBERTA — KEY FACTS:

• Rate: 5% GST on taxable supplies.
• No PST/RST to add for most work.
• Registration threshold: $30,000 taxable supplies (CRA GST/HST rules).
• Register voluntarily if you want to claim ITCs on business purchases before hitting the threshold.
• Your GST number (e.g., 123456789RT0001) must appear on invoices once registered.
• File with CRA (no separate provincial sales tax return in Alberta for most).

What to Charge 5% GST on

• Labour and service work for residential, commercial, and industrial clients.
• Materials and parts you supply.
• Equipment installs (furnaces, water heaters, boilers, generators, etc.).
• Most associated fees and charges.

Exceptions and nuances exist (new housing, certain exports, specific industries). Confirm with a tax advisor for edge cases.

SAMPLE ALBERTA INVOICE (ROOFER — 5% GST):

Business

Summit Roofing (Alberta) Ltd.

3120 54 Ave SE, Calgary, AB T2C 2L8

403-555-1199 | summitroofingab.ca

GST #: 998877665RT0001

Bill To

Mr. & Mrs. Thompson

672 Willow Park Drive SE

Calgary, AB T2J 3K9

403-555-6622

Invoice #: RF-AB-441

Date: April 19, 2026

Terms: 40% deposit to book; balance on completion

Deposit due to schedule: $2,923.20 (40%)

Balance due on completion: $4,384.80

Payment

E-transfer to deposits@summitroofingab.ca (ref invoice #)

Card payment available on request for balance.

Thank you. 30-year manufacturer warranty + 5-year workmanship.

Alberta Progress Billing

Very common and recommended for roofing, HVAC, landscaping, and larger renos. Structure as 40% deposit + 30% mid + 30% final (or similar). GST 5% applies to each stage's value.

Free Alberta GST Invoice Generator

Select Alberta or GST-only in the generator. It applies exactly 5% to all lines. Save common Alberta items (per-square roofing packages, furnace installs, etc.). Add your GST number in settings. Include the e-transfer request field so clients pay fast.

Premium for unlimited invoices, your logo, card payments (0% platform cut), and email sending.

Alberta-specific Notes for Trades

• No PST means slightly simpler quoting than BC or Québec for many jobs.
• Still need to register for GST if over threshold and charge/remit correctly.
• Many Alberta contractors do work in BC or Saskatchewan — those jobs may require charging the other province's PST in addition to GST. Check place-of-supply rules.
• Strong energy sector and new construction work — confirm any special rules for your segment.
• WSIB (WCB Alberta) and trade licensing are separate but add credibility when shown or referenced on larger invoices.

Related Pages

• Canadian Contractor Tax Guide 2026
• Progress Billing Canada
• Roofer, HVAC, Plumber, Electrician, General Contractor templates (all apply in Alberta)
• How to Get Paid Faster Canada Contractors
• Alberta-specific success stories in the broader collection