Quick answer
Canadian invoices must show enough for a registered client to claim input tax credits. Every invoice needs your name, the date, and the total. From $100 add your GST/HST number and the tax charged; from $500 add the client name, payment terms, and a description of each item.
Required details
Include each of these on the invoice. Some apply only above a value or for certain customers.
| Detail | What to show |
|---|---|
| Your business or trade name | All invoices. |
| Invoice date | All invoices. |
| Total amount paid or payable | All invoices. |
| GST/HST registration number | Invoices of $100 or more. Your 15-character Business Number with the RT program account. |
| GST/HST charged | Invoices of $100 or more. Show the tax amount and rate, or state that the total includes GST/HST, and which items are taxable. |
| Client name or trade name | Invoices of $500 or more. |
| Terms of payment | Invoices of $500 or more. |
| Description of each supply | Invoices of $500 or more. Enough to identify what you sold. |
Good to know
Thresholds are the total invoice amount including tax. When HST applies, show the combined HST rate, not the federal and provincial parts separately.
Tax rules
GST, HST, PST, and QST
GST is 5 percent across Canada. Participating provinces charge a single HST instead, such as 13 percent in Ontario. British Columbia, Saskatchewan, and Manitoba add a separate PST, and Quebec adds QST, each with its own registration number to show on invoices.
The small supplier threshold
You do not have to register for GST/HST until your taxable sales pass $30,000 in a calendar quarter or over four consecutive quarters. Below that, do not charge GST/HST or show a GST/HST number.
Electronic invoicing
Canada has no mandatory e-invoicing for sales between businesses. PDF invoices are valid as long as they show the required information.
Record keeping
Keep invoices and other records for 6 years from the end of the last tax year they relate to. Electronic records must stay readable.
Frequently asked questions
Do I need a GST number on my invoices?
Only if you are registered for GST/HST and the invoice is $100 or more. If you are a small supplier who has not registered, leave it off and do not charge GST/HST.
Can I show HST as federal and provincial parts?
No. The CRA asks you to show the total HST rate as one line, for example 13 percent HST in Ontario.
Which province rate do I charge?
Generally the rate of the province where the supply is made, which for services usually means where the client is located. Follow the CRA place of supply rules for your situation.
Related terms
- GST GST (goods and services tax) is a broad consumption tax applied to most goods and services, functioning like VAT.
- HST HST (harmonized sales tax) is a single sales tax that combines the 5 percent federal GST with a provincial sales tax in Ontario and the four Atlantic provinces.
- PST PST (provincial sales tax) is a sales tax charged by some Canadian provinces on top of the 5 percent federal GST, in provinces that have not harmonized with it.
- Small supplier A small supplier is a Canadian business whose worldwide taxable sales, together with those of associated businesses, are $30,000 or less over four consecutive calendar quarters.
- Business number (BN) A business number (BN) is the nine-digit number the Canada Revenue Agency assigns to a business to identify it for federal tax programs.
- Input tax credit An input tax credit is the VAT or GST a registered business paid on its own purchases, which it can deduct from the VAT or GST it collected on its sales.
Sources
- Canada Revenue Agency: Charge and collect the GST/HST
- Justice Laws: Input Tax Credit Information (GST/HST) Regulations
- Canada Revenue Agency: General requirements for books and records
Last reviewed October 22, 2026. Spot something out of date? Let us know.
This page is general information, not legal or tax advice. Rules change and depend on your situation, so check the official sources or ask an accountant before relying on it.