Nova Scotia Invoice and HST Guide for Contractors (2026)

Nova Scotia's current HST rate is 14%, not the 15% still shown on some older invoice templates. A registered contractor generally charges the rate that applies to the taxable supply, shows a GST/HST account number where required, and keeps enough detail for the customer to understand the work and tax.

The CRA's current rate table confirms that Nova Scotia reduced HST from 15% to 14% on April 1, 2025. The 14% combines the 5% federal portion and a 9% provincial portion.

Confirm the rate before invoicing

Use 14% only after confirming that the supply is taxable, the place of supply is Nova Scotia, and you are registered or required to register. The contractor's office address alone does not always decide the rate. Goods delivered to a customer, services tied to real property, and remote professional services can follow different place-of-supply rules.

The CRA place-of-supply guide explains how delivery, the customer's address, the location of real property, and the type of service can affect the province and rate. If a Halifax business performs remote work for a client elsewhere, do not select 14% only because the supplier is in Nova Scotia.

April 2025 transition

For ordinary taxable property and services, the 14% rate generally applies when the tax became payable or was paid on or after April 1, 2025, without having become payable or been paid before that date. Contracts, deposits, progress billings, returns, and projects crossing the effective date can need the specific Nova Scotia transitional rules.

Worked Nova Scotia invoice example

Assume a GST/HST-registered electrical contractor completes a taxable repair at a Dartmouth storefront in August 2026:

The calculation is $2,000.00 × 0.14 = $280.00. Keep the HST as a single line; do not add 5% GST on top of the 14% HST.

What to show on the invoice

• Supplier's legal or operating name and contact details
• Customer name, service address, and purchase-order or project reference
• Unique invoice number, invoice date, and due date
• Itemized labour, materials, approved travel, and discounts
• Taxable subtotal, HST rate and amount, total, and CAD currency
• GST/HST account number when required
• Interac e-Transfer or other payment instructions

The information needed to support a customer's input tax credit increases at $100 and $500. Use Tax Invoice Requirements Canada: GST/HST Checklist for the current documentation bands.

Tools and templates

• Create the PDF in invoice generator and select the verified Nova Scotia rate
• Check the arithmetic in hst calculator canada
• Use Progress Billing Canada for Contractors | Deposits, Draws & Final Invoices for deposits and construction draws

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

Is every Nova Scotia invoice taxed at 14%?

A: No. Registration status, the type of supply, exemptions or zero-rating, and place-of-supply facts must be checked first.

Can I reuse a pre-April 2025 invoice template?

A: You can reuse its layout, but replace the old 15% rate and review the transitional rules for transactions that crossed April 1, 2025.