Working in Your Province

Ontario for tradespeople: 13 percent HST, $17.60 minimum wage, 60-day builders lien at 10 percent, prompt payment, WSIB, and the $50,000 small claims limit.

BC for tradespeople: 12 percent combined GST and PST, $18.25 minimum wage, a tight 45-day builders lien at 10 percent, WorkSafeBC, and the Vancouver by-law.

Alberta for tradespeople: no PST, just 5 percent GST, $15.00 minimum wage, a 60-day builders lien (90 for concrete) at 10 percent, WCB, and $100,000 small claims.

Quebec for tradespeople: 14.975 percent GST and QST, $16.60 minimum wage, the legal hypothec instead of a lien, CNESST, $15,000 small claims, and the mandatory RBQ licence.

Saskatchewan for tradespeople: 11 percent combined tax, PST on labour, $15.35 minimum wage, a 40-clear-day builders lien at 10 percent, prompt payment, and WCB.

Manitoba for tradespeople: 12 percent combined tax, $16.00 minimum wage, a 60-day builders lien at 7.5 percent, prompt payment, the lowest WCB rate, and gas permits.

Self-employed in Nova Scotia: HST 14%, minimum wage $16.75, the 60/105-day builders lien, WCB Nova Scotia, 13 compulsory trades and the $25,000 small claims limit.

Self-employed in NB and PEI: 15% HST, minimum wage, the 60-day lien, NB 10%/5% vs PEI 15%/20% holdback, WorkSafeNB and WCB PEI, compulsory trades and small claims.

Self-employed in NL: 15% HST, minimum wage $16.35, the tight 30-day builders lien, WorkplaceNL $1.73, five compulsory trades, $25,000 small claims and the 30-year long-stop.

Self-employed in the territories: GST-only 5%, the +4c mileage top-up, the highest minimum wages, three lien deadlines (60/30/45), WSCC and Yukon WSCB, and small claims.

The Toronto city layer on top of Ontario: the Building Renovator Licence, the permit process, the strict construction noise by-law, heritage rules and volatile development charges.

The Vancouver city layer on top of BC: the Vancouver Building By-law (VBBL, its own code, not the BC code), the city business licence, the permit process and volatile cost levies.

Saskatchewan for trades: 6% PST on construction labour, the non-resident 6% bond, the 40-clear-day builders lien, SCDRO adjudication and no payroll tax.

Manitoba for trades: the Construction Industry Wages Act floors, the 7.5% lien holdback, prompt payment via the MPPAA, RST and nine compulsory trades.

NL for trades: no prompt-payment law, the 30-day builders lien, the 30-year limitation, union-gated offshore and hydro megaprojects, and WorkplaceNL.

Yukon for trades: GST-only 5%, the +4c mileage top-up, the 18.51 minimum wage, the short 30-day builders lien, the WSCB (not the WSCC) and NBC 2020.

NWT for trades: the new Builders Lien Act in force 1 Sep 2025 (60 days, 10%), new prompt payment, GST-only 5%, the WSCC and permafrost building.

Nunavut for trades: GST-only 5%, the highest minimum wage, the old 45-day Mechanics Lien Act, the 2015 building code, the WSCC and Inuit firm priority.

Building in Montreal means three layers: the RBQ licence, the borough building permit, and Quebec's French-first signage and contract rules. Fees are volatile.

The Calgary layer on top of Alberta: the city business licence, the provincial Prepaid Contracting licence, the fast permit system and volatile off-site levies.

The Edmonton layer on top of Alberta: the city business licence, the shared-wall trade-permit rule, the combined Home Improvement Permit and narrow levies.

The Ottawa layer on top of Ontario: no general-contractor licence (plumbers and drains excepted), the permit process, heritage and river setbacks, volatile DCs.

The Hamilton layer on top of Ontario: the municipal Trade Licence and city exam, Niagara Escarpment jurisdiction, heritage districts and re-voted charges.

The Winnipeg layer on top of Manitoba: no separate trade licence, combined residential permits, the gas-authority quirk and no development charge since 2020.