What a Canadian invoice must show
Canada sets invoice content through the Input Tax Credit Information Regulations. The more the sale is worth, the more detail your customer needs to claim an input tax credit (ITC). The editor reads the total and asks for the next tier of fields automatically.
GST/HST-registered sellers: the three tiers
| Field | Rule | Legal reference |
|---|---|---|
| Seller name (or trading name) | Every invoice | SOR/91-45 s. 3 |
| Date | Invoice date, or the date tax is paid or payable | SOR/91-45 s. 3 |
| Total amount | Every invoice | SOR/91-45 s. 3 |
| GST/HST registration number | From $100 | SOR/91-45 s. 3 |
| Tax charged | From $100: GST/HST amount, or a statement that the price includes it | SOR/91-45 s. 3 |
| QST registration number | From $100, for Québec supplies | Revenu Québec |
| Buyer name | From $500 | SOR/91-45 s. 3 |
| Payment terms | From $500 | SOR/91-45 s. 3 |
| Description | From $500, enough to identify each supply | SOR/91-45 s. 3 |
Not registered (small suppliers)
There is no federal list of fields for an invoice without tax, but a clear invoice still needs a number, your name and contact details, the customer, a description, the date and the total. The editor keeps those as warnings and removes every tax line, so you never charge GST/HST you cannot collect.
GST, HST, PST and QST by province
| Province or territory | Tax on the invoice | Combined rate |
|---|---|---|
| Alberta, Northwest Territories, Nunavut, Yukon | GST 5% | 5% |
| British Columbia | GST 5% + PST 7% (where PST applies) | 12% |
| Manitoba | GST 5% + RST 7% (where RST applies) | 12% |
| Saskatchewan | GST 5% + PST 6% (where PST applies) | 11% |
| Ontario | HST 13% | 13% |
| Nova Scotia | HST 14% (since 1 April 2025) | 14% |
| New Brunswick, Newfoundland and Labrador, Prince Edward Island | HST 15% | 15% |
| Québec | GST 5% + QST 9.975% | 14.975% |
Provincial sales tax in BC, Manitoba and Saskatchewan has its own registration and its own exemptions, so the editor offers it as an option rather than a default. Check whether your goods or services are taxable in that province.
Special cases
- Zero-rated supplies. Exports and some basic groceries are zero-rated. Use the 0% rate on those lines; they still appear on the invoice.
- Foreign currency. You can bill a US client in US dollars. Ask your accountant how to convert the tax amounts for your GST/HST return.
- Registration threshold. The small supplier limit is $30,000 of taxable supplies; above it you must register and start charging tax.
- Credit notes. Use a credit note linked to the original invoice for refunds and price reductions.
What the editor does for you: it offers the rates for the province you choose, prints GST and QST as two lines for Québec, asks for your GST/HST and QST numbers in the right format, applies the $100 and $500 tiers, and warns on duplicate invoice numbers. It prints no automatic legal notes for Canada, and there is no payment QR.
Worked example: Ontario and Québec
A registered consultant bills 20 hours at $85.00 = $1,700.00.
| Client in | Tax | Tax amount | Total |
|---|---|---|---|
| Ontario | HST 13% | $221.00 | $1,921.00 |
| Québec | GST 5% + QST 9.975% | $85.00 + $169.58 | $1,954.58 |
For Québec: $1,700.00 × 5% = $85.00; $1,700.00 × 9.975% = $169.575, rounded to $169.58. Because both totals are above $500, the client’s name, payment terms and a description are required.
Related templates and guides
Start with a quote for larger jobs, or a pro forma invoice when a client needs a document before paying. Freelancers can use the freelance invoice template or the hourly invoice template. Shipping goods abroad? Use the commercial invoice. For payment terms, read Net 30 explained.
Rules last checked: 24 October 2026. This is general information, not tax advice.