Newfoundland & Labrador Invoice & HST Guide for Contractors (2026)

The current HST rate in Newfoundland and Labrador is 15%. A GST/HST-registered contractor generally uses that combined rate for a taxable supply made in the province, rather than adding a separate 5% GST line and provincial tax line.

The CRA rate table confirms the 15% current rate. The Government of Newfoundland and Labrador's transition notice records that the rate increased from 13% to 15% on July 1, 2016.

The customer's province can change the rate

The supplier's location is not enough to choose the tax. For goods, the delivery destination commonly affects the place of supply. For many services, the recipient address obtained in the ordinary course of business is important. Services related to real property generally follow the property's location.

Use the CRA place-of-supply guide before invoicing a customer outside Newfoundland and Labrador or splitting a project across provinces. A contractor in St. John's can still need another province's rate when the facts place the supply elsewhere.

Worked St. John's invoice example

Assume a registered mechanical contractor performs taxable maintenance on equipment at a commercial building in St. John's:

The calculation is $2,400.00 × 0.15 = $360.00. Display HST once as the combined tax. If the contract allows travel, freight, or accommodations to be billed, identify those lines separately so the client can review the taxable base.

Build a reviewable invoice

• Use the supplier's legal or registered operating name
• Identify the client and the Newfoundland and Labrador service or delivery location
• Include a unique invoice number, date, due date, and CAD currency
• Separate labour, materials, travel, freight, discounts, and deposits
• Show the taxable subtotal, 15% HST, and total
• Add the GST/HST account number where required
• Include the purchase order, work order, or site reference used by the client
• State the accepted payment method, such as Interac e-Transfer or EFT

The documentation required for a customer's input tax credit increases at total-sale bands of $100 and $500. Use Tax Invoice Requirements Canada: GST/HST Checklist before sending a larger commercial invoice.

Tools and templates

• Create the PDF in invoice generator after confirming the place of supply
• Check the 15% arithmetic in hst calculator canada
• Use Progress Billing Canada for Contractors | Deposits, Draws & Final Invoices for deposits and staged work

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 a Newfoundland and Labrador contractor always charge 15%?

A: No. The supply must be taxable, the business must be registered or required to register, and the place-of-supply rules must point to Newfoundland and Labrador.

Should GST appear as a second line?

A: No. The 15% HST already combines the federal and provincial portions for a taxable supply made in the province.