What a Canadian GST/HST invoice must include
Canada does not prescribe a single invoice layout. Instead, the Input Tax Credit Information (GST/HST) Regulations set out what a registered buyer needs on file to claim input tax credits (ITCs). The amount of detail depends on the total of the sale:
| Total sale (including tax) | Information required |
|---|---|
| Under $100 | Your business or trading name; the invoice date (or date paid); the total amount |
| $100 to $499.99 | All of the above, plus your GST/HST registration number, and either the GST/HST charged or a statement that the total includes tax with the rate(s) that apply |
| $500 or more | All of the above, plus the buyer's name (or their agent's), the terms of payment and a description sufficient to identify each supply |
Because most freelance and B2B invoices pass $500, it makes sense to include everything on every invoice: a unique invoice number (see how to number invoices), date, your name and address, client name, description, quantities and prices, the tax rate and amount shown separately, the total and the payment terms. If an invoice mixes taxable and zero-rated or exempt items, show which items are taxable.
GST/HST rates by province
The rate depends on the place of supply, which is generally where your customer is located (or where goods are delivered), not where your business is.
| Province / territory | Federal / harmonized | Provincial sales tax |
|---|---|---|
| Ontario | 13% HST | None |
| Nova Scotia | 14% HST (since April 1, 2025) | None |
| New Brunswick, Newfoundland and Labrador, Prince Edward Island | 15% HST | None |
| Alberta, Yukon, Northwest Territories, Nunavut | 5% GST | None |
| British Columbia | 5% GST | 7% PST (separate) |
| Manitoba | 5% GST | 7% RST (separate) |
| Saskatchewan | 5% GST | 6% PST (separate) |
| Quebec | 5% GST | 9.975% QST (separate) |
PST and QST are separate provincial taxes with their own registration and rules. Many services are not subject to BC, Manitoba or Saskatchewan PST, while QST applies to most supplies in Quebec. If you charge both, show each tax on its own line. Rates can change, so confirm them with the CRA's which rate to charge page before invoicing.
GST/HST number format
Your GST/HST registration number is your 9-digit CRA business number (BN) followed by the program identifier RT and a 4-digit reference, for example 123456789 RT0001. Quebec QST numbers look different, for example 1234567890 TQ0001. Show the full number, including the RT part, in the template's Tax ID field.
Small suppliers and simplified invoices
If your worldwide taxable sales are $30,000 or less over four consecutive calendar quarters, you are generally a small supplier and do not have to register (though you may choose to). If you are not registered, do not charge GST/HST or show a GST/HST number. Title the document "Invoice", set the tax rate to 0% and issue a plain invoice. For sales under $100, a simple receipt with your name, the date and the total is enough for the buyer's ITC claim.
Worked example
A bookkeeper bills one month of bookkeeping ($950), two payroll runs at $125 ($250) and 3 hours of consulting at $110 ($330). The subtotal is $1,530.00.
- Client in Alberta (5% GST): GST $76.50, total $1,606.50
- Client in Ontario (13% HST): HST $198.90, total $1,728.90
- Client in Nova Scotia (14% HST): HST $214.20, total $1,744.20
Because the total is over $500, the invoice must include the client's name, payment terms and a description of each service. Use our sales tax calculator to check other amounts.
Common mistakes
- Charging your own province's rate instead of the rate for the customer's location
- Leaving out the RT suffix, or writing a number that does not match your CRA registration
- Showing a single "tax" figure when both GST and QST or PST apply
- Omitting payment terms on invoices of $500 or more
- Correcting a sent invoice by editing it instead of issuing a credit note
- Charging GST/HST before you are registered
How to use this Canadian invoice template
- Choose a design in the invoice generator or from our invoice templates.
- Upload your logo and enter your business name and address.
- Type your GST/HST number (for example 123456789 RT0001) in the Tax ID field.
- Add line items. The tax defaults to 5% GST, so for HST provinces change the rate to 13%, 14% or 15% and the label to HST.
- Add payment terms and download the PDF. Need a quote first? Try the proforma invoice generator.
For a step-by-step guide, see how to write an invoice.
This page is general information, not tax advice. Check with the CRA, Revenu Québec or an accountant for your situation.
Frequently asked questions
Do Canadian invoices have to say "Tax invoice"?
No. Canada has no required title. What matters is that the invoice has the information the ITC regulations require for the sale's value, including your GST/HST number once the sale reaches $100.
Which rate do I charge a client in another province?
Generally the rate for the place of supply, which for most services is where your client is located. For example, an Alberta business billing an Ontario client usually charges 13% HST.
What does a GST/HST number look like?
It is your 9-digit business number plus RT and a 4-digit reference, for example 123456789 RT0001.
Do I need to register for GST/HST as a freelancer?
You generally must register once your taxable sales exceed $30,000 over four consecutive calendar quarters, or in a single quarter. Below that you are a small supplier and may register voluntarily.
What is the current HST rate in Nova Scotia?
Nova Scotia's HST fell from 15% to 14% on April 1, 2025. Always confirm current rates on the CRA website before invoicing.
