What Must an Invoice Include in Canada?
In this guide
Required Fields for a Canadian Invoice
Canada does not have a single federal law that prescribes every invoice field, but the CRA (Canada Revenue Agency) has specific requirements for invoices that include GST/HST. A compliant invoice should include:
- Your business name and address — or your legal name if you are a sole proprietor
- Your GST/HST registration number — if you are registered (format: 123456789 RT 0001)
- Client's name and address
- Unique invoice number — sequential numbering is expected
- Invoice date
- Description of goods or services — clear and specific
- Quantity and unit price for each item
- Applicable tax rates and amounts — GST, HST, and/or PST shown separately
- Total amount due — including all taxes
- Payment terms — when and how payment should be made
If the total invoice amount (including tax) is $150 or less, the CRA allows a simplified invoice with fewer fields. Above $150, all the fields listed above are required for the buyer to claim an Input Tax Credit (ITC).
Understanding GST, HST, and PST
Canada's sales tax system varies by province, which makes invoicing slightly more complex than in many countries.
| Province/Territory | Tax Type | Combined Rate |
|---|---|---|
| Alberta, Yukon, NWT, Nunavut | GST only | 5% |
| British Columbia | GST + PST | 5% + 7% = 12% |
| Saskatchewan | GST + PST | 5% + 6% = 11% |
| Manitoba | GST + PST | 5% + 7% = 12% |
| Ontario | HST | 13% |
| New Brunswick, Nova Scotia, Newfoundland & Labrador, PEI | HST | 15% |
| Quebec | GST + QST | 5% + 9.975% = 14.975% |
CRA
For inter-provincial sales, the place of supply rules determine which tax applies. Generally, the tax rate is based on the province where the goods or services are delivered, not where your business is located.
Simplified vs Full Invoice
The CRA distinguishes between simplified and full invoices based on the total amount:
Simplified invoice (under $150 including tax):
- Your name or trading name
- The date
- The total amount paid or payable
Full invoice ($150 and above):
- All fields listed in the required fields section
- The buyer's name or trading name
- Payment terms
Buyers need a full invoice to claim Input Tax Credits. If your invoice is missing required fields, your client may not be able to recover the tax they paid.
Common Mistakes to Avoid
- Charging GST/HST without a registration number — you cannot collect these taxes unless you are registered with the CRA
- Applying the wrong provincial rate — always check which province the goods or services are being supplied to
- Not separating GST and PST — in provinces with both, they must appear as separate line items
- Forgetting Quebec's QST — Quebec has its own system administered by Revenu Québec, not the CRA
Create a CRA-Compliant Invoice
Our Canadian invoice generator handles GST/HST/PST calculations and includes all the fields the CRA requires.
Generate a professional Canadian invoice with the correct tax rates.
Create a Canadian invoiceFrequently Asked Questions
Do I need a business number to send invoices in Canada?
You need a GST/HST registration number (which is your business number followed by RT and a 4-digit reference) if you are registered for GST/HST. If your revenue is under $30,000, registration is optional but you cannot charge GST/HST without it.
What is the difference between GST, HST, and PST?
GST (Goods and Services Tax) is a federal 5% tax. HST (Harmonised Sales Tax) combines federal and provincial tax into one rate in participating provinces (e.g. 13% in Ontario). PST (Provincial Sales Tax) is a separate provincial tax applied in non-harmonised provinces like British Columbia and Saskatchewan.
Do Canadian invoices need to be bilingual?
There is no federal requirement for invoices to be bilingual. However, if you do business in Quebec, the Charter of the French Language requires that invoices be available in French. Bilingual invoices are common practice for businesses serving clients across Canada.
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