# Build a tax-correct IME invoice

> Add your line items, pick the province, and get the right GST, HST, or QST lines. Copy the invoice or export it as CSV.

Source: https://imecore.com/tools/invoice-tax-calculator

This tool runs entirely in the browser. Nothing is uploaded and no account is needed.

## How to use it

1. **Pick the province.** The province sets whether you charge GST, HST, or GST plus QST.
2. **Enter your line items.** Examination, report, record review, and mileage start as examples. Edit or remove them.
3. **Check the tax lines.** Quebec shows GST and QST separately, because QST is calculated on the subtotal.
4. **Copy or export.** Copy a plain-text invoice, or download the lines as CSV for your accounting system.

## Which tax applies where

Ontario charges 13 percent HST. Nova Scotia charges 14 percent, after it cut the provincial portion on 1 April 2025. New Brunswick, Newfoundland and Labrador, and Prince Edward Island charge 15 percent. Quebec charges 5 percent GST plus 9.975 percent QST. Everywhere else charges 5 percent GST.

## Medico-legal work is usually taxable

Health services delivered for treatment are generally exempt. An independent medical examination is not treatment. It is an opinion supplied to a third party, which normally makes it a taxable supply. That distinction catches out clinics that move into IME work and keep billing as if it were care.

## Confirm before you rely on this

Tax treatment turns on the facts of the supply and on who the recipient is. This tool applies the standard rates. It does not give tax advice. Confirm your treatment with your accountant before you invoice.

## Questions people ask

### Do you charge GST or HST on an IME?

Usually yes. An IME is an opinion supplied to a third party rather than treatment, so it is normally a taxable supply. Confirm with your accountant.

### How is QST calculated in Quebec?

QST at 9.975 percent is calculated on the amount before GST, not on the GST-inclusive total. This tool does that.

### Is mileage taxable?

A mileage charge passed on as part of a taxable supply generally carries the same tax as the supply. A true disbursement may be treated differently. Ask your accountant.

### Which province's rate applies?

Generally the province where the recipient of the supply is located, under the place-of-supply rules. This is not always the province where the exam happened.