Usually no — but at 0%, not "nothing." Most freelance work for US clients is zero-rated: you charge 0%, still report the sale, keep claiming your input tax credits, and it still counts toward the $30,000 registration test. Answer the questions and see which rule applies to your invoice — and the exceptions that flip the answer.
Covers typical freelance supplies. Not covered (special provisions apply): acting as an agent or soliciting orders, transportation, telecommunication and postal services, and services connected to litigation in Canada — see CRA Memorandum 4-5-3.
A service supplied to a non-resident is generally zero-rated under the Excise Tax Act's export provisions (Schedule VI, Part V). Advisory, consulting and professional services — most freelance work — have their own zero-rating provision on top of the general one. The big exceptions: the client is an individual who is in Canada while you deal with them or while the service is rendered, or the work is about real property in Canada or goods sitting in Canada. Then you charge GST/HST as usual.
For digital products and licences, the client must be a non-resident who is not GST/HST-registered (and, for individuals, outside Canada). Goods are zero-rated when you ship them to a foreign address; if the buyer takes delivery in Canada, strict conditions must all be met.
If you perform a service entirely outside Canada, it isn't a zero-rated export at all — it's outside the GST/HST system entirely, and it doesn't count toward the $30,000 test.
It's the supplier's job to prove a zero-rated sale qualified. Keep something showing the client is a non-resident — a signed statement, contract with a US address, or a billing address that matches. For digital sales, CRA accepts a customer self-declaration backed by an address or card-issuer check. If you zero-rate in error, the CRA can assess you for the uncollected tax.
Usually no — services, digital products and goods exported to US clients are typically zero-rated, meaning you charge 0% GST/HST. You still report the sales, still claim input tax credits, and the revenue still counts toward the $30,000 registration threshold. Exceptions: an individual client who is in Canada during the work, work relating to real property or goods in Canada, and digital products sold to a US client who is GST/HST-registered.
Show no tax (or "GST/HST: $0 — zero-rated export"). Do not add US sales tax either — that's a US-state matter that generally doesn't apply to a Canadian freelancer selling remote services. The invoice should identify the client and their US address, which doubles as your non-residency evidence.
Yes. Zero-rated supplies are counted in the small-supplier test, so US revenue alone can force registration. Check where you stand with the registration calculator.
Zero-rated sales aren't run through the Quick Method remittance rate — you remit ~nothing on them and they don't earn the 1% credit — but they do count toward the $400,000 eligibility ceiling. If most of your revenue is US exports, compare methods before electing: see the Quick Method calculator.
The same export rules apply to any non-resident client — the Excise Tax Act zero-rates by non-residency, not by country. Local rules on the client's side (like EU VAT) are separate questions for their jurisdiction.
US revenue counts toward the $30,000 test — check where you stand
Registration calculator → Quick Method calculator →