GST/HST Invoice Requirements in Canada: What Your Invoice Must Show
Quick answer: The CRA sets out what a sales invoice must show so your customer can claim input tax credits, and the list grows with the size of the sale.…
Quick answer: The CRA sets out what a sales invoice must show so your customer can claim input tax credits, and the list grows with the size of the sale. Every invoice needs your business name, the date and the total. From $100, add the GST/HST charged (or a statement that the price includes it) and your GST/HST registration number. From $500, also add the buyer's name, a description of what you sold and the payment terms. The source for all of this is the CRA's guide RC4022, General Information for GST/HST Registrants.
Last reviewed 14 November 2026. Educational information only, not tax advice — confirm your situation with the CRA or an accountant.
Table of contents
- Who has to charge GST/HST
- What an invoice must show, by amount
- Which rate to charge
- Worked example
- Discounts, late fees and rounding
- Common invoicing mistakes
- Invoice checklist
- FAQ
Who has to charge GST/HST
You charge GST/HST on taxable sales once you are registered for it. Most businesses must register once their taxable sales pass the small-supplier threshold; below it, registration is optional. The CRA explains the threshold and how to count it on When to register for and start charging the GST/HST.
If you are not registered, you do not charge GST/HST and should not show a GST/HST number or tax line on your invoices.
What an invoice must show, by amount
The CRA's input-tax-credit information requirements, from guide RC4022:
| Information on the invoice | Sale under $100 | $100 to $499.99 | $500 or more |
|---|---|---|---|
| Your business or trading name (or your intermediary's) | ✔ | ✔ | ✔ |
| Invoice date (or the date the GST/HST is paid or payable) | ✔ | ✔ | ✔ |
| Total amount paid or payable | ✔ | ✔ | ✔ |
| Total GST/HST charged, or a statement that the price includes it at the applicable rate | — | ✔ | ✔ |
| Which items are taxable and which are exempt, if both are on the invoice | — | ✔ | ✔ |
| Your GST/HST registration number | — | ✔ | ✔ |
| The buyer's name or trading name (or their authorized agent's) | — | — | ✔ |
| A brief description of the goods or services | — | — | ✔ |
| The terms of payment | — | — | ✔ |
Source: CRA guide RC4022, "Input tax credit information requirements".
In practice most businesses put everything in the $500+ column on every invoice. It costs nothing, and it means a client never has to come back asking for a corrected copy.
Which rate to charge
The rate depends on the place of supply — broadly, where the goods are delivered or the service is provided — not where your business is located. The CRA's own example: a Vancouver store delivering a mattress to Toronto charges Ontario's 13% HST.
| Where the supply is made | Tax charged |
|---|---|
| Ontario | 13% HST |
| Nova Scotia | 14% HST (since 1 April 2025) |
| New Brunswick, Newfoundland and Labrador, Prince Edward Island | 15% HST |
| Alberta, the territories | 5% GST |
| British Columbia, Manitoba, Saskatchewan | 5% GST, plus provincial sales tax where it applies |
| Quebec | 5% GST, plus QST (administered by Revenu Québec) |
Rates change — Nova Scotia's dropped from 15% to 14% in 2025 — so check the CRA's GST/HST calculator and rates and Charge and collect the GST/HST before you rely on this table. Where PST also applies, the CRA says to calculate the GST on the price without the PST.
Worked example
A freelance designer registered for GST/HST in Ontario bills a client in Halifax $1,200 for a logo package, delivered electronically to the client in Nova Scotia.
- The sale is over $500, so the invoice shows all nine items in the table above.
- Place of supply is Nova Scotia, so the rate is 14% HST: $1,200 × 14% = $168.00.
- Invoice total: $1,368.00, with the HST shown as its own line and the designer's GST/HST registration number printed on the invoice.
Place-of-supply rules for services and intangible property have detail this example skips; if you sell across provinces regularly, read the CRA's place-of-supply guidance or ask an accountant.
Discounts, late fees and rounding
From the same CRA guide:
- Early-payment discounts: charge GST/HST on the full invoice amount, even if the customer takes the discount.
- Late-payment surcharges: do not charge GST/HST on the surcharge itself.
- Rounding: round the GST/HST to the nearest cent — under half a cent may be rounded down, half a cent or more is rounded up. If every item is taxed at the same rate, you can total the items first and round once.
Common invoicing mistakes
- Charging your own province's rate instead of the rate where the supply is made.
- Leaving off the registration number on invoices of $100 or more.
- Counting GST/HST as revenue. Tax you collect is held for the government. Leave it out of revenue when you work out margins — the profit margin calculator shows why.
- Editing an invoice after it is sent. Correct it with a credit note or a revised invoice so the original stays on file.
- Charging tax before you are registered, or forgetting to start once you must register.
Invoice checklist
Before you send any invoice of $500 or more, check that it shows:
- Your business or trading name
- Invoice date and a unique invoice number
- Your client's name
- A description of the goods or services
- Subtotal, the GST/HST (or GST + QST/PST) as separate lines, and the total
- Your GST/HST registration number (and QST number for Quebec sales, if registered)
- Payment terms and how to pay
How BankDeMark Invoice helps
BankDeMark Invoice puts these fields on every invoice and works out GST/HST and QST from your client's province and your registrations. Provinces with PST, and clients outside Canada, are flagged for you to review rather than guessed. Issued invoices are locked and corrected with a credit note or revision. Invoices are unlimited on the free plan. If you also want to track income, expenses and your GST/HST collected and paid, BankDeMark Command includes the same invoicing.
BankDeMark does not file or remit sales tax for you.
FAQ
Do I need a GST/HST number on an invoice under $100?
No. For sales under $100 the CRA requires only your business name, the date and the total. From $100 the registration number is required.
Do I have to show GST/HST as a separate line?
For sales of $100 or more, the invoice must show either the total GST/HST charged or a statement that the price includes it at the applicable rate. Showing it as a separate line is the clearest way to do that.
Does the client's name have to be on the invoice?
Only for sales of $500 or more, according to RC4022. Most businesses include it on every invoice anyway.
Which province's rate do I charge?
The rate where the supply is made (the place of supply) — usually where goods are delivered or services are provided — not where your business is based.
Do I charge GST/HST on a late-payment fee?
No. The CRA says GST/HST applies to the original invoiced amount, not to the late-payment surcharge.
I'm not registered for GST/HST. What should my invoice show?
Your normal invoice details without a GST/HST line or registration number. You cannot charge GST/HST unless you are registered.
Related guides
- Canadian invoice template with worked GST/HST and QST examples
- Shopify invoices: creating, sending and recording them
- Bookkeeping software in Canada compared
This content is educational only and is not personalized financial, investment, tax, legal, or credit advice.
