2. An invoice of $ 904 includes 13% HST ( Newfoundland and Labrador) 3. An invoice of $246.40 includes 5% GST and 7% PST (Manitoba). Both GST and PST are based on pre-tax value. 2. An invoice of $ 904 includes 13% HST ( Newfoundland and Labrador) 3. An invoice of $246.40 includes 5% GST and 7% PST (Manitoba). Both GST and PST are based on pre-tax value