Moving provinces as a self-employed Canadian changes your GST/HST situation — potentially your rate, your PST obligations, and what you charge clients. Here is a practical guide to handling the transition correctly.
How Province of Residence Affects GST/HST
GST/HST is generally charged based on the province of supply — where the customer is located, not where you are. However, your province of business determines which rate you charge to local clients and may affect certain administrative rules.
The key question when you move: does your province change from a GST province to an HST province, or vice versa?
| Province | System | Rate |
|---|---|---|
| Ontario | HST | 13% |
| British Columbia | GST + PST (separate) | 5% GST + 7% PST |
| Alberta | GST only | 5% |
| Quebec | GST + QST (separate) | 5% GST + 9.975% QST |
| Nova Scotia | HST | 14% |
| New Brunswick | HST | 15% |
| Manitoba | GST + PST (separate) | 5% GST + 7% PST |
| Saskatchewan | GST + PST (separate) | 5% GST + 6% PST |
What Happens to Your GST/HST Registration
Your CRA GST/HST registration does not change when you move provinces — your Business Number stays the same. However, you need to update your address and potentially your Quick Method remittance rate.
Update Your Business Address
Log into CRA My Business Account and update your business address to your new province. This ensures:
- CRA correspondence goes to the right address
- Your Quick Method remittance rate reflects the correct province (rates differ by province)
- Your filing obligations reflect your new province of operation
How Charging Clients Changes
You charge GST/HST based on the place of supply — where your client is located, for most services.
- If you move from Alberta (5% GST) to Ontario (13% HST): Ontario clients were already receiving 13% HST from you if you billed based on their location. Alberta clients receive 5% GST. Your own provincial rate changes only for local Ontario clients if you were previously billing based on your own province’s rate.
- For “place of supply” services (most professional services provided remotely): the rate is determined by the client’s province, not yours. Moving provinces does not change what you charge to clients in other provinces.
PST: New Obligations When Moving to BC, MB, SK, or QC
If you move to British Columbia, Manitoba, Saskatchewan, or Quebec and sell products or specified services to customers in those provinces, you may now need to register for PST/QST in your new home province — even if you were exempt before.
British Columbia: If you sell goods to BC residents above BC’s small seller threshold, BC PST registration may be required. Check at gov.bc.ca/pst.
Quebec: QST (Quebec Sales Tax) registration is required for businesses that sell taxable goods or services in Quebec. QST is filed separately with Revenu Québec, in addition to your federal GST filing with the CRA.
Quick Method Rate Update
If you use the Quick Method of accounting for GST/HST, your remittance rate is based on your province of business. Moving from Alberta (lower rate) to Ontario (8.8% for service providers) means your Quick Method rate increases. Update your accounting software tax settings and confirm the new rate at canada.ca (RC4058 guide).
Frequently Asked Questions
Do I need to close my GST/HST account and reopen it when moving provinces?
No. Your Business Number and GST/HST account are national — they follow you across provinces. Update your address in CRA My Business Account; the account itself remains the same.
What rate do I charge clients in my old province after I move?
The same rate as before — based on the client’s location. If your former Ontario client is still in Ontario, you charge 13% HST. The place of supply rules have not changed; only your own provincial address has.
What if I work remotely and have clients in many provinces?
Remote services are generally zero-rated to foreign clients and charged at the client’s provincial rate to Canadian clients. Managing multi-province HST/PST can become complex if you have clients in PST provinces and sell products. A CPA familiar with Canadian indirect tax can help ensure you are registered in the right jurisdictions and charging the correct rates.