Invoice Template for Canada: A Copy-Ready Layout With GST/HST and QST Examples

Table of contents

1. What the law requires, in brief
2. The copy-ready invoice template
3. Field-by-field guide
4. Worked sample invoices
5. The five variants compared
6. Invoice numbering
7. Payment terms and late-fee wording
8. Corrections and credit notes
9. Clients in the USA
10. Pre-send checklist
11. How to save and reuse your template
12. 30/60/90-day plan to set up invoicing
13. FAQ
14. Related resources

What the law requires, in brief

This guide is about the layout. The detailed legal requirements live in our companion guide, GST/HST invoice requirements in Canada. The short version:

• Under $100: your business name, the invoice date and the total.
• $100 to $499.99: add the GST/HST charged (or a statement that the price includes it) and your GST/HST registration number.
• $500 or more: add the buyer's name, a brief description of what you sold and the payment terms.

Those tiers come from the CRA's guide RC4022, General Information for GST/HST Registrants. Revenu Québec publishes a matching table for the QST on Preparing Invoices, with one difference worth knowing: for QST purposes it lists a description of the property or service at every tier, including sales under $100.

The template below includes every field from the $500+ tier on every invoice. That is a practical choice, not a legal one: a complete invoice never has to be reissued because a client needs it for their input tax credits.

The copy-ready invoice template

Copy this block into a document or spreadsheet and replace the placeholder text. Delete the lines marked (if registered) if you are not registered for GST/HST.

INVOICE

From:
[Your business or trading name]
[Street address, city, province, postal code]
[Email] | [Phone]
GST/HST no.: [123456789 RT0001]            (if registered)
QST no.: [your QST registration number]    (if registered in Quebec)

Bill to:
[Client business name or full name]
[Contact person]
[Street address, city, province or country, postal code]

Invoice no.:    [2026-0001]
Invoice date:   [YYYY-MM-DD]
Supply date:    [date or period the work was done, if different]
Due date:       [YYYY-MM-DD]
Client PO/ref:  [client's purchase order or project code, if any]

---------------------------------------------------------------
Description                         Qty    Rate        Amount
---------------------------------------------------------------
[Service or product, specific]      [1]    [$0.00]     [$0.00]
[Service or product, specific]      [1]    [$0.00]     [$0.00]
---------------------------------------------------------------
                                    Subtotal           [$0.00]
                                    GST/HST [rate]%    [$0.00]   (if registered)
                                    QST 9.975%         [$0.00]   (Quebec only)
                                    TOTAL (CAD)        [$0.00]
                                    Amount paid        [$0.00]
                                    BALANCE DUE        [$0.00]

Payment terms: Net 30. Payment due by [due date].
How to pay: [e-transfer to email / bank transfer details / cheque payable to]
Late payment: [your late-payment terms, if any; see wording below]

Notes: [project reference, thank-you line, or tax note such as
"Zero-rated export of services" where it applies]

If you prefer a table layout for a word processor, the same structure as a grid:

Field-by-field guide

Business name and address

Use the legal or registered trade name that matches your CRA registration. If you trade under a name that differs from your legal name, show the trade name your clients know. RC4022 accepts either the business name or the trading name.

GST/HST registration number

Once you register, the CRA issues a program account number made of your 9-digit business number, the 2-letter identifier "RT" for GST/HST, and a 4-digit reference number. The CRA's own example on Program accounts you may need is 123456789 RT 0001. The numbers used throughout this guide follow that pattern and are examples only.

If you are not registered, do not print any GST/HST number or tax line. You cannot charge GST/HST unless you are registered.

QST registration number

Businesses registered for the QST under Revenu Québec's general system receive a QST number that includes the letters "TQ" (QST registration for suppliers outside Québec). Revenu Québec's invoice table requires the supplier's GST and QST registration numbers from $100.

Invoice number

A unique, sequential identifier. See Invoice numbering for formats that stay tidy for years.

Invoice date, supply date and due date

The invoice date is the date you issue it. Add a supply date or period when the work happened in a different month, which helps your client match the invoice to their records. The due date removes any argument about what "Net 30" means.

Client details

From $500 the buyer's name is required. Add a contact person and the client's address; the province or country matters because it drives which tax applies.

Line items

Write descriptions a stranger could understand a year later: "Brand identity: logo, colour palette, 2 revision rounds" rather than "Design work". If one invoice mixes taxable and exempt items, RC4022 requires the invoice to show which is which from $100.

Tax lines

Show each tax on its own line, with its rate. For Quebec, show GST and QST separately: Revenu Québec's Calculating the Taxes page says the rounded rates 9.97%, 14.97% and the combined 14.975% must not appear on the sales document.

Totals and balance due

Subtotal, tax, total. Adding "Amount paid" and "Balance due" lines lets the same template handle deposits and partial payments.

Payment terms and instructions

State when and how to pay. Never put full bank account details in an editable template you share widely; keep them in your final PDF only.

Worked sample invoices

All businesses, numbers and clients below are fictional. Rates are the CRA's published rates in effect from 1 April 2025, from the GST/HST calculator and rates page. Tax is rounded to the nearest cent.

Example 1: Small supplier, not registered for GST/HST

You are a small supplier if your worldwide taxable supplies are $30,000 or less over four consecutive calendar quarters; you must register once you pass that amount, and you stop being a small supplier immediately if you pass it within a single quarter (CRA: When to register). Below the threshold you may register voluntarily.

Northwind Studio (Halifax, not registered) bills a local café:

No tax line and no registration number. Optional note: "Northwind Studio is not registered for GST/HST." Keep tracking your revenue against the threshold every quarter.

Example 2: GST/HST registrant in an HST province (Ontario to Ontario)

Northwind Studio (Toronto, GST/HST no. 123456789 RT0001, example only) bills a client in Ottawa. Ontario's rate is 13% HST.

Maths: $2,910.00 × 0.13 = $378.30. $2,910.00 + $378.30 = $3,288.30.

The rate follows the place of supply, not your own province. Had the same work been supplied to a client in Nova Scotia, the rate would have been 14% HST. Our GST/HST invoice requirements guide explains how to pick the rate.

Example 3: Quebec business charging GST and QST

Lac-Bleu Conseil (Montreal, registered for GST and QST; numbers shown as examples only) bills a client in Quebec City.

Maths: GST $1,590.00 × 0.05 = $79.50. QST $1,590.00 × 0.09975 = $158.6025, rounded to $158.60. Total $1,590.00 + $79.50 + $158.60 = $1,828.10.

Note that the QST is calculated on the selling price, not on the price plus GST. Revenu Québec describes the two-step method as 5% GST on the sale price, then 9.975% QST on the sale price (Calculating the Taxes).

If you are based outside Quebec and sell to Quebec clients, you may have your own QST registration obligation under Revenu Québec's specified or general system. Start with QST registration for suppliers outside Québec. Inside Quebec, Revenu Québec says a business carrying on commercial activities there must register for the GST/HST and QST once its business income, with its associates, exceeds $30,000 (Registering with Revenu Québec).

Example 4: Client in a PST province (Ontario to British Columbia)

British Columbia, Manitoba and Saskatchewan charge 5% GST federally and run their own provincial sales tax (7%, 7% and 6% respectively, per the CRA's rate table). PST is administered by each province, with its own registration rules and its own list of taxable goods and services.

Northwind Studio (Toronto, GST/HST registered) bills a client in Vancouver $2,000 for work supplied in B.C.

Version A: you are not registered for B.C. PST.

Version B: you are registered for B.C. PST and the item is taxable under B.C. rules.

Maths: $2,000.00 × 0.05 = $100.00; $2,000.00 × 0.07 = $140.00. The CRA says to calculate GST on the price without PST (Charge and collect the GST/HST), and here both taxes are worked out on the $2,000 price.

Whether Version B applies to you is a provincial question. B.C. says businesses located outside the province may need to register to collect PST, for example when they make sales to B.C. customers (Register to collect PST). Check the province's own guidance before adding a PST line, and never add one for a province you are not registered in.

Example 5: Client outside Canada

Northwind Studio (Toronto, GST/HST registered) designs a website for a company based in Seattle that has no presence in Canada.

The CRA's GST/HST Memorandum 4.5.3, Exports: Services and Intangible Personal Property states the general rule: a service supplied to a non-resident is zero-rated unless it is specifically excluded. Exclusions include services to an individual who is in Canada when dealing with you, services in respect of real property in Canada or tangible property situated in Canada, and advisory, consulting or professional services (which can still qualify under other provisions). The memo also says it is the supplier's responsibility to determine whether the supply is zero-rated and to keep evidence supporting that decision.

So: zero-rating is common for this kind of work, but it is conditional. Confirm the client is a non-resident, check that no exclusion applies, keep the evidence (contract, client address, correspondence) with the invoice, and ask an accountant if the service is unusual.

The five variants compared

Invoice numbering

Revenu Québec states that no special invoice format is imposed under the GST/HST and QST systems outside restaurants and taxis (Preparing Invoices). Numbering is therefore your choice; the goal is a system that is unique, sequential and easy to search.

Rules that save trouble later:

1. Never reuse a number, even for a cancelled invoice. Void it and keep it on file.
2. Never skip numbers without a record. A gap invites questions in a review.
3. Pad with zeros (0001) so files sort correctly.
4. Use one sequence per business. Separate businesses get separate sequences.

Payment terms and late-fee wording

Common payment terms

Two tax points from RC4022: with an early-payment discount, you still charge GST/HST on the full invoice amount; and you do not charge GST/HST on a late-payment surcharge.

Late-fee wording you can adapt

Payment is due within 30 days of the invoice date. Overdue balances bear interest at 1.5% per month (18% per year), calculated from the due date until paid.

Why both rates? Section 4 of the federal Interest Act says that where a written contract sets interest at a rate for a period of less than a year (per day, week or month), no more than 5% a year is recoverable unless the contract also states the equivalent yearly rate. Stating the annual figure alongside the monthly one addresses that. Agree late-payment terms with your client before the work starts, in your contract or quote, rather than introducing them on the first invoice.

A flat administrative fee ("A $25 fee applies to payments more than 30 days late") is an alternative. Whatever you choose, apply it consistently.

Corrections and credit notes

Once an invoice is sent, do not edit it and resend it under the same number. Leave the original on file and issue a credit note (to reduce what is owed) or a new invoice (to add charges). RC4022 describes a credit note as the document that explains a GST/HST adjustment to your customer, showing the amount credited and the related tax.

Example credit note against Example 2 (invoice 2026-0042; the client was billed for 2 writing hours that were not delivered):

Maths: $170.00 × 0.13 = $22.10. New balance: $3,288.30 − $192.10 = $3,096.20, which equals the corrected subtotal of $2,740.00 plus 13% HST ($356.20).

Use a separate credit-note sequence (CN-) and always reference the original invoice number.

Clients in the USA

The template works for US clients as-is: bill in CAD or USD, add the client's full US address, and follow Example 5 to decide whether your GST/HST is zero-rated.

US sales tax is outside the scope of this guide. If you sell into the United States regularly, especially goods shipped to US buyers, ask a cross-border tax adviser whether any state's rules apply to you before adding anything to your invoice.

Pre-send checklist

• Unique invoice number, next in sequence
• Invoice date, and supply date if different
• Your business name, address and contact details
• Client name and address, with the correct province or country
• Clear description, quantity and rate for every line
• Line amounts and subtotal re-added by hand or formula
• Correct tax for the place of supply (or none, if you are not registered)
• Each tax on its own line with its rate; no combined Quebec rate printed
• GST/HST number (and QST number if applicable) shown, if registered
• Zero-rating note and supporting evidence on file, for clients outside Canada
• Payment terms, due date and how to pay
• Late-payment terms match what the client agreed to
• Saved as PDF with a consistent file name, e.g. 2026-0042_ClientName.pdf
• Copy filed in your records

How to save and reuse your template

Spreadsheet (Google Sheets, Excel, Numbers)

Best if you like formulas. Put quantity × rate in each line, =SUM() for the subtotal and =ROUND(subtotal*rate,2) for each tax so rounding is consistent. Keep one master tab, duplicate it for each invoice, and export to PDF before sending. A second tab can serve as your invoice register: number, date, client, subtotal, tax, total, date paid.

Word processor (Google Docs, Word, Pages)

Best for a polished layout with little maths. Save the template as a locked master file, make a copy for each invoice, and calculate totals with a calculator or spreadsheet. The risk is arithmetic errors, so re-check every total.

Invoicing app

Best once you send more than a handful of invoices a month or bill clients in several provinces. An app handles numbering, tax rates and payment tracking for you. Criteria worth checking: Canadian tax handling (GST/HST, QST, PST), locked invoices with credit notes, PDF output, payment recording, and an export your accountant can use.

One option is BankDeMark Invoice. Its Free plan includes unlimited invoices and works out GST/HST and QST from your client's province and your registrations. Its limits, stated plainly: provinces with PST are flagged for your review rather than calculated, there is no US sales tax, no online card payments on invoices, no recurring invoices, no quotes or estimates, and no currency conversion. Credit notes are on the Starter plan and above; see pricing. If you also want income, expenses and GST/HST totals in one place, BankDeMark Command includes the same invoicing.

Record retention

Whichever format you choose, keep issued invoices and credit notes. The CRA says business records generally must be kept for six years from the end of the last tax year they relate to (Where to keep your records, for how long).

30/60/90-day plan to set up invoicing

Days 1–30: Get the basics right

• Check your taxable revenue against the $30,000 small-supplier threshold and decide whether you need to, or want to, register.
• Build your template from the block above, with your details filled in.
• Choose a numbering format and start your invoice register.
• Write standard payment terms and late-payment wording, and add them to your client agreement.

Days 31–60: Make it consistent

• List where each client is located and which tax applies to them.
• For any client outside Canada, file the evidence that supports zero-rating.
• Set up a credit-note process and sequence.
• Set a weekly reminder to review unpaid invoices.

Days 61–90: Review and tighten

• Reconcile your invoice register against payments received.
• Separate tax collected from revenue when you look at margins; the profit margin calculator helps.
• Decide whether a spreadsheet still fits or whether an invoicing app would save time.
• Confirm your record-keeping meets the six-year retention rule.

Related resources

• GST/HST invoice requirements in Canada: the legal detail behind each invoice field
• BankDeMark Invoice: standalone invoicing with GST/HST and QST
• BankDeMark Command: bookkeeping with invoicing built in
• Pricing: Free and paid plans
• Profit margin calculator: check margins with tax kept separate from revenue

This content is educational only and is not personalized financial, investment, tax, legal, or credit advice.