Costs, Price Factors and 2026 Rules
GST/HST, PST and QST on roof and siding replacement in Canada
Which sales taxes apply to roofing and siding contracts in each province, how to check a contractor's GST/HST number, cash-deal risks and worked tax examples.
Roof and siding replacement on an existing home is a taxable renovation in Canada, so the contract normally carries GST/HST: 13% HST in Ontario, 15% HST in New Brunswick, Newfoundland and Labrador and Prince Edward Island, 14% HST in Nova Scotia (since 1 April 2025), and 5% GST elsewhere. Quebec adds QST at 9.975% to the 5% GST. In British Columbia, Saskatchewan and Manitoba, provincial sales tax rules for contractors are different: the contractor may pay PST on materials and build it into the price rather than charging it on your invoice, or, in Saskatchewan, must charge PST on the whole contract. There is no general federal rebate of GST/HST for renovating an existing home.
This guide is part of the roof replacement cost overview. Rates were checked against the Canada Revenue Agency's GST/HST rate table in October 2026; always confirm the current rate before you budget.
Rates by province and territory
| Province or territory | Federal / harmonized | Provincial sales tax | Combined on a typical invoice |
|---|---|---|---|
| Alberta, Yukon, NWT, Nunavut | 5% GST | none | 5% |
| British Columbia | 5% GST | 7% PST, usually paid by the contractor on materials | 5% shown, PST inside the price |
| Saskatchewan | 5% GST | 6% PST charged by the contractor on the total contract price | 11% |
| Manitoba | 5% GST | 7% RST, usually paid by the contractor on materials | 5% shown, RST inside the price |
| Ontario | 13% HST | included in HST | 13% |
| Quebec | 5% GST | 9.975% QST | 14.975% |
| New Brunswick, Newfoundland and Labrador, PEI | 15% HST | included in HST | 15% |
| Nova Scotia | 14% HST (from 1 April 2025) | included in HST | 14% |
The PST column is simplified. Provincial rules distinguish between a contractor who supplies and installs materials into real property and a seller who simply sells you materials. If you buy shingles yourself from a retailer, you pay the PST at the till; if your contractor supplies them as part of a fixed-price installation contract, in BC and Manitoba the contractor generally pays the PST on the materials and does not add it to your bill. Saskatchewan is different: its bulletin on services to real property says a contractor repairing or renovating real property must collect PST on the total charge to the customer, including labour and materials, shown separately on the invoice; check the province's PST guidance for contractors for exemptions.
Worked examples
Ontario re-roof, illustrative $14,000 contract: HST = $14,000 × 13% = $1,820; total $15,820.
Quebec re-roof, illustrative $14,000 contract: GST = $14,000 × 5% = $700; QST = $14,000 × 9.975% = $1,396.50; total $16,096.50. QST is calculated on the price before GST.
Nova Scotia re-roof, illustrative $14,000 contract: HST at 14% = $1,960; total $15,960. At the former 15% rate it would have been $2,100, so the 2025 rate change saves $140 on this example.
Alberta re-roof, illustrative $14,000 contract: GST = $700; total $14,700.
British Columbia re-roof, illustrative $14,000 contract: GST = $700; total $14,700. The contractor's PST on materials is already inside the $14,000.
Saskatchewan re-roof, illustrative $14,000 contract: GST = $700; PST = $14,000 × 6% = $840; total $15,540.
When the contractor does not charge GST/HST
A business is a small supplier and does not have to register for GST/HST if its taxable revenues are $30,000 or less over four consecutive calendar quarters. A small one-person siding or roofing operation might legitimately not charge GST/HST. A larger contractor that does not charge tax, or offers a lower "cash price" without tax, is a warning sign:
- You may have no written contract or receipt, which weakens any warranty or complaint.
- A contractor avoiding tax may also be avoiding insurance, workers' compensation and permits.
- If a worker is injured on your property and the crew has no workers' compensation coverage, questions about liability can follow.
- An insurer handling a later claim may ask for receipts for work done.
You can check whether a business number is registered for GST/HST using the CRA's GST/HST Registry search on canada.ca, which needs the business name, the GST/HST number and the transaction date. In Quebec, Revenu Québec provides a similar validation for QST numbers.
Does any rebate or credit offset the tax?
For an ordinary roof or siding replacement on an existing owner-occupied home, there is generally no GST/HST rebate. The GST/HST new housing rebates relate to new or substantially renovated homes, where essentially all of the interior is removed or replaced; a re-roof does not meet that test. Some income tax credits apply to renovations in specific situations, such as the federal multigenerational home renovation tax credit for creating a secondary unit for a qualifying relative, but replacing a roof on an existing home is not usually an eligible expense on its own. See rebates and tax credits in 2026.
Landlords are in a different position: a roof on a rental property is generally a capital expense for income tax, deducted through capital cost allowance rather than in one year. Ask an accountant.
Reading the tax on a quote
- The quote should show tax separately, with the contractor's GST/HST number (and QST number in Quebec) on the invoice.
- Deposits are generally taxable when paid, so a deposit invoice should include tax.
- Holdbacks: when you hold back part of an invoice under a lien act, discuss with your contractor how tax on the holdback is invoiced. See holdbacks under provincial lien acts.
- Insurance-funded jobs: your insurer's settlement normally includes the tax on the repair cost if you actually incur it. See home insurance roof claims.
Checklist before you pay
- Is the GST/HST (and QST) number printed on the quote?
- Does it check out on the CRA registry for the date of the invoice?
- Is tax shown separately from the price?
- Does the contractor explain how PST is handled in BC, Saskatchewan or Manitoba?
- Are you being offered a discount for cash with no receipt? If so, treat it as a red flag.
FAQ
Is HST charged on the labour as well as the shingles?
Yes. In HST provinces the whole contract price, labour and materials, is taxable.
Can I claim the GST on my roof if I work from home?
Only GST/HST registrants can claim input tax credits, and only for the business-use portion of eligible expenses. Most homeowners are not registrants. Ask an accountant if you run a registered business from home.
Did the 2025 GST/HST relief cover renovations?
No. The temporary GST/HST holiday that ran from 14 December 2024 to 15 February 2025 applied to specific items such as certain food, children's clothing and toys, not to renovation services.
Sources
- Canada Revenue Agency — GST/HST rates by province, small supplier rules and GST/HST Registry
- Revenu Québec — QST rules and QST registration validation
- Government of British Columbia — PST bulletins for contractors
- Government of Saskatchewan — PST on construction contracts
- Government of Manitoba — retail sales tax information for contractors
