PEI Invoice & HST Guide for Contractors (2026)

Prince Edward Island's current HST rate is 15%. A GST/HST-registered contractor generally uses that combined rate for a taxable supply made in PEI instead of showing separate GST and provincial tax lines.

The CRA rate table confirms the current rate and shows that PEI's rate increased from 14% to 15% on October 1, 2016. Whether HST belongs on the invoice still depends on registration, the type of supply, and the place-of-supply rules.

Island address, customer address, or job site?

For goods, the delivery destination commonly affects the place of supply. The recipient's address can matter for many services, while services tied to land or a building generally follow that property's location. This distinction matters for PEI businesses serving seasonal-property owners who live elsewhere and for contractors ordering or shipping materials across provincial borders.

Review the CRA place-of-supply guide before choosing a rate for off-Island delivery, remote consulting, or work split between PEI and another province. A customer's home address outside PEI does not automatically change the rate on work performed on their PEI property.

Worked Charlottetown renovation invoice

Assume a registered carpenter completes taxable finish work at a rental property in Charlottetown:

The calculation is $1,600.00 × 0.15 = $240.00. If ferry travel, delivery, or other reimbursable costs are billed under the contract, describe them separately and confirm whether they form part of the taxable consideration.

PEI contractor invoice checklist

• Use the supplier's legal or registered operating name and contact details
• Identify the customer and the Charlottetown, Summerside, or rural job-site address
• Include a unique number, invoice date, due date, and CAD currency
• Itemize labour, materials, approved change orders, travel, discounts, and deposits
• Show the taxable subtotal, 15% HST, and total due
• Add the GST/HST account number when the invoice requirements call for it
• Include a project, purchase-order, or property reference useful to an off-Island owner
• Give clear payment instructions, including Interac e-Transfer or EFT where accepted

Required support for a customer's input tax credit becomes more detailed at total-sale bands of $100 and $500. Use Tax Invoice Requirements Canada: GST/HST Checklist to check the fields before sending the invoice.

Tools and templates

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

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 PEI contractor always charge 15% HST?

A: No. The business must be registered or required to register, the supply must be taxable, and the place-of-supply rules must locate it in PEI.

Does an off-Island property owner make the job an out-of-province supply?

A: Not by itself. Work related to real property generally follows the property's location; check the CRA rules for the exact facts.