Canada GST/HST Invoice Requirements: What Every Invoice Must Include (2026)

    A Canadian GST/HST invoice of $500 or more must show your business name, your GST/HST registration number, the invoice date, the customer's name, a description of each item, the GST/HST charged (or a statement that the price includes it, with the rate), the total amount and the payment terms. Invoices under $100 need only your name, the date and the total. These are the details a GST/HST-registered customer needs to claim the tax back as an input tax credit.

    Last checked: against Input Tax Credit Information (GST/HST) Regulations, s3

    General guidance, not tax advice. Confirm with your accountant.

    Required fields

    1. 1

      Your business name

      Your legal name or the name you do business under. If an agent or platform makes the sale for you, its name can be used instead.

      SOR/91-45, s3(a)

    2. 2

      Your GST/HST registration number

      Required once the invoice total reaches $100. Without it, your customer can't claim the GST/HST you charged.

      SOR/91-45, s3(b)

    3. 3

      The invoice date

      The date you issued the invoice. It also decides which reporting period you account for the tax in.

      SOR/91-45, s3(a)

    4. 4

      Your customer's name

      Required from $500. The customer's name, the name they do business under, or their authorized agent's name.

      SOR/91-45, s3(c)

    5. 5

      A description of each item

      Required from $500. Enough detail to identify each product or service. "Consulting" on its own is thin; "Bookkeeping, September 2026, 6 hours" is clear.

      SOR/91-45, s3(c)

    6. 6

      The GST/HST charged, and the rate

      Show the tax for each item or in total. If your prices include tax, say so and show the rate instead. For HST, show the single combined rate, such as 13%, and never the federal and provincial parts separately.

      CRA: Charge and collect the tax, which rate to charge

    7. 7

      Which items are taxable

      When one invoice mixes taxable items with zero-rated or exempt ones, mark which items the GST/HST applies to.

      SOR/91-45, s3(b)

    8. 8

      The total amount payable

      The total for everything on the invoice.

      SOR/91-45, s3(a)

    9. 9

      The terms of payment

      Required from $500. When payment is due and how, for example "Net 30, by e-transfer or card".

      SOR/91-45, s3(c)

    What the invoice needs at each amount

    The rules step up with the total amount paid or payable on the invoice. If you are a small supplier and not registered, you don't charge GST/HST at all.

    SaleWhat you need
    Not registeredSmall suppliers with $30,000 or less of taxable sales over four consecutive calendar quarters don't have to register. If you don't register, you don't charge GST/HST, so leave tax off your invoices.
    Under $100Your business name, the invoice date and the total amount payable.
    $100 to $499.99Everything above, plus your GST/HST registration number, the GST/HST charged (or a statement that the price includes it, with the rate), and which items are taxable when the invoice mixes taxable and non-taxable items.
    $500 or moreEverything above, plus your customer's name, a description of each item and the terms of payment.

    SOR/91-45, s3 and CRA: When to register

    Sample Canadian GST/HST invoice

    An Ontario web designer's invoice to an Ontario client for $3,480.40 including 13% HST. It is over $500, so it carries every field in the list. Each number marks a required field.

    1. 1Your business name with your GST/HST registration number
    2. 2The invoice date
    3. 3Your customer's name
    4. 4A description of each item, marked with the tax that applies
    5. 5The HST charged, with the combined 13% rate
    6. 6The total amount payable
    7. 7The terms of payment

    Lakeshore Web Studio Inc.Field 1

    GST/HST reg. no. 123456789 RT0001 210 Queen St W, Toronto ON M5V 1Z4

    Bill to: Northgate Plumbing Ltd 45 Dundas St E, Mississauga ON L5A 1W2Field 3

    Invoice

    INV-0318

    Date: Oct 13, 2026Field 2

    Due: Nov 12, 2026

    DescriptionField 4QtyAmount
    Website redesign, fixed fee (HST 13%)1CA$2,400.00
    Content migration, hours (HST 13%)8CA$680.00
    Subtotal
    CA$3,080.00
    HST (13%)Field 5
    CA$400.40
    Total dueField 6
    CA$3,480.40

    Terms: net 30, by e-transfer or card.Field 7

    Common mistakes

    • Leaving off your registration number

      From $100, your customer needs your GST/HST registration number on the invoice to claim the tax back as an input tax credit.

    • Splitting HST into federal and provincial parts

      The CRA says to show the total HST rate, such as 15% in New Brunswick, and not the 5% and 10% parts.

    • Charging GST/HST before you register

      If you haven't registered, you don't charge GST/HST. Once you register, voluntarily or because you passed $30,000, you charge it on your taxable sales.

    • Charging your own province's rate

      The rate usually follows where the supply is made. A Manitoba store selling to a customer in Nova Scotia charges 14% HST, not Manitoba's 5% GST.

    • Missing the $30,000 threshold in a single quarter

      If one calendar quarter takes you over $30,000, you are registered from the day of the sale that crossed it, and you must charge GST/HST on that sale.

    • Dropping terms and descriptions on larger invoices

      From $500, the customer's name, a description of each item and the payment terms are required. A one-line "services rendered" total doesn't meet the rule.

    ★ How SolidInvoice handles this

    • Your GST/HST number on every invoice. Add your GST/HST registration number once as a company tax number, and it prints on every invoice and PDF.

    • Your client's details. The client's name and address print in the Bill To block, along with their tax number if you save one.

    • GST or HST per line, in CAD. Set the rate on each line, such as HST at 13% or GST at 5%, and leave zero-rated lines untaxed. The totals break the tax down by rate, and clients billed in CAD see Canadian dollars.

    • Payment terms and due dates. Each invoice carries its issue date, a due date and your payment terms, so $500-plus invoices have the terms printed on them.

    Common questions

    Do I have to charge GST/HST as a small business?

    Not if you are a small supplier. If your taxable sales are $30,000 or less over four consecutive calendar quarters, you don't have to register, and if you don't register you don't charge GST/HST. You can register voluntarily, but then you must charge it and stay registered for at least one year.

    Does a Canadian invoice need an invoice number?

    The Input Tax Credit Information Regulations don't list an invoice number among the required details. Numbering every invoice is still worth doing, because it makes each one easy to find when a client or the CRA asks about it.

    Should I show HST as one rate or split it?

    Show the total HST rate as one figure, for example 13% in Ontario or 15% in New Brunswick, Newfoundland and Labrador, and Prince Edward Island. The CRA says not to show the federal and provincial parts separately.

    What GST/HST rate should my invoice show?

    It depends on the province where the supply is made. The GST is 5% in Alberta, British Columbia, Manitoba, Quebec, Saskatchewan and the territories. The HST is 13% in Ontario, 14% in Nova Scotia since April 1, 2025, and 15% in New Brunswick, Newfoundland and Labrador, and Prince Edward Island.

    What changes at $100 and $500?

    Under $100, the invoice needs your name, the date and the total. From $100 it also needs your GST/HST registration number and the tax charged or a tax-included statement with the rate. From $500 it also needs the customer's name, a description of each item and the payment terms.

    How long do I keep copies of my invoices?

    Generally six years from the end of the last year the records relate to. Keep them at your place of business or home in Canada unless the CRA gives you written permission to keep them elsewhere.

    Related guides

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    Sources