New Brunswick Invoice & HST Guide for Contractors (2026)

The current HST rate in New Brunswick is 15%. A GST/HST-registered contractor generally charges that combined rate on a taxable supply made in the province; there is no separate provincial sales tax line.

The CRA rate table confirms the current rate and records that New Brunswick moved from 13% to 15% on July 1, 2016. Registration, exemptions, zero-rating, and place-of-supply rules can change what belongs on a particular invoice.

Confirm the place of supply

The contractor's office address does not decide the rate by itself. The delivery destination commonly matters for goods, the recipient's business address can matter for many services, and work tied to real property generally follows the property's location.

Use the CRA place-of-supply guide when a Moncton business ships goods to another province, works at an out-of-province site, or invoices a client with several locations. Do not apply 15% merely because the invoice was issued in New Brunswick.

Worked Moncton HVAC invoice

Assume a registered HVAC contractor completes taxable work at a commercial property in Moncton:

The tax calculation is $2,250.00 × 0.15 = $337.50. Show HST once as the combined tax. Identify mileage, freight, permits, discounts, and deposits on separate lines when they form part of the contract, so the customer can reconcile the taxable subtotal.

Before sending the invoice

• Confirm that the supply is taxable and that the business is registered or required to register
• Record the customer, service or delivery address, and work-order or purchase-order reference
• Add a unique invoice number, issue date, due date, and CAD currency
• Itemize labour, materials, approved extras, discounts, and deposits
• Show the taxable subtotal, 15% HST, and total due
• Include the GST/HST account number where the invoice rules require it
• State payment terms and accepted methods, such as Interac e-Transfer or EFT

The information a business customer needs to support an input tax credit increases at total-sale bands of $100 and $500. Check Tax Invoice Requirements Canada: GST/HST Checklist before sending the final PDF.

Tools and templates

• Create the PDF in invoice generator after confirming the place of supply
• Check the arithmetic in hst calculator canada
• Use Progress Billing Canada for Contractors | Deposits, Draws & Final Invoices for deposits, draws, and approved change orders

Related resources

• Canadian Contractor Tax Guide 2026: Rates by Province
• Contractor Invoice Checklist Canada | What to Include on Every Invoice
• How to Get Paid Faster as a Canadian Contractor 2026 | Reduce Late Payments

Does every New Brunswick invoice include 15% HST?

A: No. Confirm registration, whether the supply is taxable, and where the place-of-supply rules locate it.

Should GST appear on a separate line?

A: No. For a taxable supply made in New Brunswick, the 15% HST is the combined federal and provincial tax.