Canadian sales tax for fence contractors is simple in 90% of cases and confusing in the other 10% — the cross-border jobs, the small-supplier threshold, the supply-and-install vs supply-only distinction. This guide walks through each scenario with real numbers.
It's written for contractors operating in Ontario or Quebec primarily, but covers every province briefly.
The 30-second answer
If your fence install is in Ontario, you charge 13% HST on the full quote (materials + labour + gates + delivery).
If your fence install is in Quebec, you charge 5% GST + 9.975% QST as two separate line items, both on the full quote.
If you're a registered GST/HST and QST registrant doing a job across the provincial line, the install address determines the tax, not your business address.
When you must register for GST/HST
Once your business has more than $30,000 CAD in revenue over four consecutive calendar quarters, you must register for a GST/HST account with the CRA and start charging the tax. Below that threshold, you're a "small supplier" and registration is optional — but most contractors voluntarily register because it lets you claim Input Tax Credits (ITCs) on materials and equipment.
In Quebec, the equivalent threshold for QST registration is also $30,000, administered by Revenu Québec.
Place-of-supply rules (cross-border jobs)
For real property services like fence installation, the tax is determined by where the property is located, not where you live, where you're registered, or where the customer's billing address is.
Three real scenarios:
Scenario 1: Toronto contractor, customer in Ottawa. Property in Ottawa. Charge 13% HST. Standard Ontario job.
Scenario 2: Ottawa contractor, customer in Gatineau. Property in Gatineau. Charge 5% GST + 9.975% QST. You must be QST-registered with Revenu Québec to do this legally if your QC revenue exceeds $30K, even if your business is in Ontario.
Scenario 3: Ontario contractor doing a one-off install in BC. Charge 5% GST + 7% PST. PST registration is mandatory in BC for installation services exceeding $10K — register with the BC Ministry of Finance before quoting.
How to display tax on a fence quote
The CRA and Revenu Québec both require that GST/HST and QST be shown clearly on customer-facing documents. Best practice:
Subtotal: $2,649.20
Delivery: $75.00
Freight: $250.00
Pre-tax total: $2,974.20
HST (13%, ON): $386.65
Total: $3,360.85
For Quebec:
Subtotal: $2,649.20
Delivery: $75.00
Freight: $250.00
Pre-tax total: $2,974.20
GST (5%): $148.71
QST (9.975%): $296.78
Total: $3,419.69
You must also show your GST/HST number (and QST number for QC) on every invoice over $30. This is a hard requirement — invoices missing the number are not valid for ITC claims by your customer (which can lose you the job with commercial customers).
Provincial rates at a glance
| Province | Tax | Combined rate |
|---|---|---|
| Ontario | HST | 13% |
| Quebec | GST + QST | 5% + 9.975% = ~14.975% |
| British Columbia | GST + PST | 5% + 7% = 12% |
| Alberta | GST | 5% |
| Saskatchewan | GST + PST | 5% + 6% = 11% |
| Manitoba | GST + RST | 5% + 7% = 12% |
| New Brunswick | HST | 15% |
| Nova Scotia | HST | 15% |
| Newfoundland & Labrador | HST | 15% |
| Prince Edward Island | HST | 15% |
| Northwest Territories | GST | 5% |
| Yukon | GST | 5% |
| Nunavut | GST | 5% |
Common scenarios fence contractors get wrong
Charging HST on a quote where the install hasn't happened yet
Quotes don't trigger tax. Invoices trigger tax — at the time of supply, which for fence installation is usually completion of the install (or a substantive milestone). It's fine to show tax on a quote so the customer sees the all-in number, but you don't remit until you invoice.
Charging Ontario HST on a Quebec install because you're an Ontario business
Wrong. Tax follows the property. If you're regularly doing QC jobs from an ON base, register for QST and charge it correctly — Revenu Québec audits cross-border contractors aggressively.
Forgetting freight and delivery are taxable
Delivery, freight, mobilization, dump fees — all taxable at the same rate as the underlying service. Don't strip them off the pre-tax base.
Claiming ITCs on materials that went to an exempt sale
If you do a fence for a status First Nations customer on reserve land (where applicable exemptions apply), you don't charge HST on that invoice — and you can't claim the ITCs on materials specifically used for that exempt job. Track materials by job if you have any exempt sales.
How FenceTracer handles this for you
FenceTracer asks for the install address on every project and applies the right combined rate automatically — HST in ON/Atlantic provinces, GST + QST in QC, GST + PST/RST elsewhere. The quote and invoice both show tax broken out by line, with your registration numbers in the header.
If you're a single-province contractor, this is a small convenience. If you're working both sides of the Ontario–Quebec border (or any border), it eliminates the easiest audit error fence contractors make.
Quote with the right tax, every time
FenceTracer applies HST or GST + QST automatically based on the install address. Branded PDF quotes and invoices, e-signature, 30-day free trial — no credit card.
Start free trial →FAQ
Frequently asked questions
Do I charge HST on labour for a fence install in Ontario?+
Yes. Fence installation labour is a taxable service in Ontario. HST applies to the full quote — materials, labour, delivery, gate hardware, removal, disposal — at 13%.
I'm an Ontario contractor doing a job in Gatineau. Which tax do I charge?+
Quebec rates: 5% GST + 9.975% QST. Tax follows the property location, not the contractor's home base. If your annual Quebec revenue exceeds $30,000, you must register for a QST account with Revenu Québec before quoting.
When does a fence contractor have to register for GST/HST?+
When your gross revenue exceeds $30,000 over four consecutive calendar quarters. Below that, registration is voluntary. Most contractors register voluntarily because it lets them claim Input Tax Credits on material and equipment purchases.
Is a fence quote with tax shown on it legally binding?+
A signed fence quote with itemized tax is generally enforceable as a contract. The tax shown becomes part of the agreed price — you can't add HST after signing if it wasn't on the quote, unless the quote explicitly says 'plus applicable taxes.'
Can I charge HST on the gate as a separate item?+
You charge HST on the entire quote, including gates, posts, hardware, labour, and delivery. There are no exemptions for individual fence components.
What about a fence install for a status First Nations customer?+
If the customer holds a valid status card and the work is performed on reserve land, the supply is generally exempt from HST/GST. Get a copy of the status card, document the on-reserve install address, and don't charge tax on that invoice. You also cannot claim ITCs on materials specifically tied to that job.
Do I show HST on quotes or only on invoices?+
Best practice is both. Showing HST on the quote gives the customer the all-in number — critical for budget approval. Tax is technically remitted based on the invoice date, not the quote date, so showing it on the quote doesn't trigger any obligation.
If I'm under the $30,000 threshold and not registered, can I still issue quotes?+
Yes — and you do not charge HST/GST. Your quote shows only the pre-tax subtotal, with no tax line. You also can't claim ITCs on the materials you buy for that job. Most contractors find voluntary registration pays for itself within a few jobs.