Guides
GST/HST on Moving Services: What Canadians Pay
GST/HST on moving services in Canada ranges from 5% in Alberta to 15% in Nova Scotia, affecting every mover invoice. Learn which rate applies.
What to take away
- Moving services in Canada are generally taxable for GST/HST.
- The rate depends on the province where the move occurs5% GST in Alberta, 13% HST in Ontario, 15% HST in Nova Scotia.
- Tax is calculated on the pre-tax subtotal, which includes labour, travel time, packing and fuel surcharges.
- For a typical two-bedroom local move, the GST/HST line ranges from about $75 on a $1,500 pre-tax invoice to $390 on a $2,600 pre-tax invoice, depending on the province.
- No Canadian province exempts residential moving services from the federal GST/HST.
A mover's invoice in Canada almost always carries a GST or HST line. The tax is not optional, and it is not a provincial surcharge. It is the federal goods and services tax or its harmonized version.
Tax rates that apply to moving services
The Canada Revenue Agency publishes the current rates in its GST/HST rate table.
GST/HST Rates by Province
5% GST
- Alberta
- 5% GST
- British Columbia
- 5% GST
- Manitoba
- 5% GST
- Ontario
- Nova Scotia
- Quebec
13% HST
- Alberta
- British Columbia
- Manitoba
- Ontario
- 13% HST
- Nova Scotia
- Quebec
15% HST
- Alberta
- British Columbia
- Manitoba
- Ontario
- Nova Scotia
- 15% HST
- Quebec
5% GST + 9.975% QST
- Alberta
- British Columbia
- Manitoba
- Ontario
- Nova Scotia
- Quebec
- 5% GST + 9.975% QST
| Jurisdiction | GST/HST rate |
|---|---|
| Alberta, British Columbia, Manitoba, Northwest Territories, Nunavut, Saskatchewan, Yukon | 5% GST |
| Ontario | 13% HST |
| New Brunswick, Newfoundland and Labrador, Nova Scotia, Prince Edward Island | 15% HST |
| Quebec | 5% GST plus 9.975% QST |
Quebec adds a separate QST on top of the 5% GST.
How the invoice line items work
A typical local move breaks into taxable line items before tax. The table below uses an Ontario two-bedroom example with illustrative low and high ranges.
| Line item | Low CAD | High CAD | Tax treatment |
|---|---|---|---|
| Labour, travel time and fuel | $750 | $1,450 | Taxable |
| Packing materials and boxes | $100 | $300 | Taxable |
| Stairs or long carry fee | $0 | $200 | Taxable |
Ontario Move Tax Example
- $850 | Low pre-tax subtotal
- $1,950 | High pre-tax subtotal
- $110.50 | Low GST/HST at 13%
- $253.50 | High GST/HST at 13%
In Alberta, the same pre-tax range produces a GST line of $42.50 to $97.50. In Nova Scotia, the HST line would be $127.50 to $292.50.
For the estimate itself, Ontario has a separate consumer protection rule. Read how moving estimates regulated in Ontario control the pre-tax amount.
What drives the pre-tax amount
Hourly labour is the largest driver.
Drivers of Pre-Tax Moving Cost
- 20%Distance
- 3Move size
- 15%Access
Distance is the first driver. A cross-town move of 10 km may quote $110 per hour for two movers, while a 300 km intercity move adds fuel and travel time, lifting the pre-tax subtotal by 20% to 40% (illustrative).
Move size is the second driver. A one-bedroom apartment often needs 3 to 5 hours of labour. A three-bedroom house needs 6 to 10 hours, nearly doubling the pre-tax amount and the GST/HST charge.
Access conditions are the third driver. Stairs, narrow halls, long carries and elevator booking delays add 15% to 30% to labour time in many urban moves (illustrative), which increases the tax portion.
All three drivers work together. A long-distance move in a third-floor walk-up triggers both distance and access surcharges, so the tax line climbs faster than a straight hourly quote suggests. Checking the pre-tax subtotal before accepting a quote is the most direct way to control the final tax amount.
Vancouver rates are covered separately in Canadian movers charge per hour.
What quotes leave out
Ontario Regulation 05017 requires the estimate to state the total amount payable, but it does not force the mover to show the GST/HST line separately.
Quotes often leave out the tax line until the final invoice. Some movers quote a pre-tax price and then add HST. Others include tax and label the quote as tax-inclusive.
A quote that says "all-inclusive" rarely includes GST/HST. Tax is almost always added after the pre-tax total.
Some movers show tax as a percentage line but do not break out QST or provincial sales tax. In Quebec, you may see GST, QST and the mover's rate all on one row. Asking for a written breakdown before moving day avoids a surprise.
If a mover quotes a flat rate that includes tax, ask for the pre-tax subtotal in writing. The CRA requires the tax to be shown on the receipt, and a clear subtotal lets you check the math.
A template showing how moving company quotes are structured can help you spot a missing tax line.
Where people overspend on tax
The most common overspend is paying HST on a pre-tax quote that already included tax. Another is accepting a revised invoice that recalculates tax on the original estimate instead of actual hours.
Avoid Overspending on Moving Tax
- Ask if quote is pre-tax or tax-included
- Check HST on final invoice against actual hours
- Request revised invoice if move cancelled or scope drops
Even before tax, customers can reduce the pre-tax amount by using the steps in negotiate a moving estimate.
