| Province | Sales tax | Lien preservation | Holdback | Key lien statute |
|---|---|---|---|---|
| Ontario | 13% HST | 60 days | 10% | Construction Act, s.31 |
| British Columbia | 5% GST + 7% PST | 45 days | 10% | Builders Lien Act, s.20 |
| Alberta | 5% GST | 60 days | 10% | Prompt Payment and Construction Lien Act, s.41 |
| Saskatchewan | 5% GST + 6% PST | 40 days | 10% | Builders' Lien Act, s.49 |
| Manitoba | 5% GST + 7% RST | 60 days | 7.5% | Builders' Liens Act, s.43 |
| Quebec | 5% GST + 9.975% QST | 30 days | None (contractual) | Civil Code, art. 2727 (legal hypothec) |
| New Brunswick | 15% HST | 60 days | 10% | Construction Remedies Act, SNB 2020 c.29 |
| Nova Scotia | 14% HST | 60 days | 10% | Builders' Lien Act, RSNS 1989 c.277 |
| Prince Edward Island | 15% HST | 60 days | 15% | Mechanics' Lien Act, RSPEI 1988 c.M-4 |
| Newfoundland and Labrador | 15% HST | 30 days | 10% | Mechanics' Lien Act, RSNL 1990 c.M-3 |
| Northwest Territories | 5% GST | Varies (set manually) | 10% | Builders' Lien Act, SNWT 2023 c.24 |
| Nunavut | 5% GST | Varies (set manually) | 10% | Mechanics Lien Act, RSNWT(Nu) 1988 c.M-7 |
| Yukon | 5% GST | Varies (set manually) | 10% | Builders Lien Act, RSY 2002 c.18 |
Lien deadlines run from your last supply
The preservation window is measured from your last day of supply, not the project completion date, and courts do not extend it. Preservation is only the first step: most provinces require a separate perfection step (a court action, and in Ontario a Certificate of Action) within a longer window, or the lien expires. Ontario’s perfection window is 90 days after the 60-day preservation deadline. NT, NU, and YT preservation deadlines vary by claimant type, so Markup leaves them for manual entry rather than assuming a wrong default. Use the lien deadline calculator to get the exact date for a job.
Holdback is on the pre-tax base
Statutory holdback is a percentage of every progress payment held in trust until lien rights expire, calculated on the price before tax. Most provinces are 10%; Manitoba is 7.5%; PEI is 15% (20% on jobs of $15,000 or less). Quebec has no statutory holdback, any retention there is contractual under the Civil Code. See the holdback calculator and the holdback definition.
Sales tax follows where the work is supplied
The rate is set by the province where the work is done, not where your business is based. HST provinces charge one combined rate; GST-plus-PST provinces charge two separate lines, and provincial sales tax is generally not recoverable as an input tax credit the way GST/HST is. Quebec’s QST is calculated on the pre-GST base. The tax calculator computes any amount for any province, and the GST/HST/PST guide goes deeper.
Prompt payment is not everywhere yet
Some provinces have layered a prompt-payment regime on top of the lien rules. Ontario runs a 28-day payment clock that starts on a proper invoice under section 6.1 of the Construction Act, and Alberta and Saskatchewan have their own prompt-payment statutes in force. Many other provinces still rely on the builders’ lien and holdback framework alone. Read the province guides for detail: Ontario, BC, Alberta, Saskatchewan, Manitoba, and Atlantic Canada.
Markup applies the right number for your province automatically.
Lien deadlines, holdback, and tax per province, plus Construction Act invoicing and T5018, so you do not have to look any of this up by hand.