Guides
GST/HST on Conference Venue Costs: Location and ITCs
GST/HST conference venue costs depend on location. See Ontario and Alberta examples, invoice details, and when registrants may claim ITCs.
What to take away
- GST/HST on a conference venue is charged at the rate for the province where the venue is located.
- Ontario applies 13% HST, while Alberta applies 5% GST and no provincial sales tax on venue rentals.
- A GST/HST registrant can recover the tax through an input tax credit if the venue cost supports a commercial activity.
- Provincial sales tax applies separately in British Columbia, Saskatchewan, Manitoba, and Quebec.
- A missing business number on a venue invoice can cause CRA to deny the input tax credit claim.
Venue rental charges, room rentals, and related facility fees are taxable supplies for GST/HST purposes. CRA publishes the current rate for every province and territory on its GST/HST rates by province page.
Who has jurisdiction
Canada Revenue Agency (CRA) administers the federal GST and the harmonized portion in provinces that use HST. In Quebec, Revenu Québec administers both GST and QST under a federal-provincial agreement. Provincial sales taxes remain with each province. British Columbia charges 7% PST, Saskatchewan charges 6%, Manitoba charges 7%, and Quebec charges 9.975% QST. A conference organizer does not remit those provincial taxes through the CRA. Quebec organizers can direct GST/HST technical enquiries to Revenu Québec.
How the place of supply rule works
Venue tax rates depend on the venue's physical location, not the organizer's office or billing address. Under the New Harmonized Value-Added Tax System Regulations, CRA's place of supply rules say a supply of real property, including a venue rental, is made in the province where the property sits.
A Toronto organizer renting a Calgary venue pays 5% GST. A Vancouver organizer renting a Toronto venue pays 13% HST.
For mixed events held partly in the United States, see US-Canada cross-border conferences.
Ontario HST versus Alberta GST
Ontario's HST combines the 5% federal GST with an 8% provincial component, for 13% on most venue charges. Alberta charges only 5% GST. There is no provincial sales tax on a conference venue in Alberta.
Venue Tax Rates by Province
Alberta
- GST/HST
- 5% GST
- Provincial tax
- none
- Combined rate
- 5%
Ontario
- GST/HST
- 13% HST
- Provincial tax
- included
- Combined rate
- 13%
Quebec
- GST/HST
- 5% GST
- Provincial tax
- 9.975% QST
- Combined rate
- 14.975%
GST/HST
- Alberta
- 5% GST
- British Columbia
- 5% GST
- Ontario
- 13% HST
- Saskatchewan
- 5% GST
- Manitoba
- 5% GST
- Quebec
- 5% GST
Provincial rate on venue
- Alberta
- none
- British Columbia
- 7% PST
- Ontario
- included
- Saskatchewan
- 6% PST
- Manitoba
- 7% PST
- Quebec
- 9.975% QST
Combined rate
- Alberta
- 5%
- British Columbia
- 12%
- Ontario
- 13%
- Saskatchewan
- 11%
- Manitoba
- 12%
- Quebec
- 14.975%
The HST line already contains the provincial portion, so you do not add another PST in Ontario. In Alberta, no provincial component appears. For the food and beverage portion of a venue contract, review Food and Beverage.
What to check on a venue tax invoice
A compliant tax invoice carries five items. Keep the document for every venue expense you plan to claim as an input tax credit.
- Supplier's legal or operating name and GST/HST registration number.
- Invoice date.
- Description of the venue rental or services supplied.
- Total amount charged.
- GST/HST amount charged, or a clear indication that tax is included.
This is a practical check, not an exhaustive statement of CRA documentation rules. Additional details, such as the purchaser's name, may be required depending on the transaction and invoice.
Compliant Tax Invoice Checklist
- Supplier name and GST/HST registration number
- Invoice date and amount paid or payable
- Tax rate or total tax as separate line
- Description of the venue supply
- Buyer name and address for larger purchases
When provincial sales tax is separate
British Columbia, Saskatchewan, Manitoba, and Quebec do not use HST. They add their own sales tax on top of GST for venue rentals. A Vancouver venue pays 5% GST plus 7% PST. A Quebec City venue pays 5% GST plus 9.975% QST.
These provincial taxes do not come back through a GST/HST input tax credit, since they fall outside that system; QST recovery, where available, is handled separately through Revenu Québec. Claim eligible GST/HST input tax credits on your GST/HST return (form GST34). Keep supporting tax records for six years after the end of the last tax year to which they relate. A quote template that separates tax lines is covered in corporate event planning quote template.
What happens if you skip it
An invoice that lacks required supplier or tax information can put an input tax credit claim at risk. Ask the venue for a corrected invoice and keep it with the contract and payment records.
CRA can assess tax you failed to collect as a supplier, while interest runs from the day the return was due and penalties can apply under the Excise Tax Act. A GST/HST audit finding missing venue invoices often leads to a broader look at other expense lines.
American treatment differs; see US sales tax and hotel taxes.
