ClauseryGST/HST invoice requirements in Canada: what to show at each amount
The Canada Revenue Agency does not prescribe an invoice layout. What it does set is the information a business customer needs to claim back the GST or HST you charged, as an input tax credit. That depends on the total, so a complete invoice is one that meets the highest threshold.
What to show, by total amount
| Total of the sale | Information needed |
|---|---|
| Under $100 | Your business or trading name, the invoice date, and the total amount paid or payable. |
| $100 to $499.99 | All of the above, plus your GST/HST registration number, the total GST or HST charged (or a statement that the price includes it, with the rate), and which items are taxable if some are not. |
| $500 or more | All of the above, plus your customer's name or trading name, a brief description of what you supplied, and the terms of payment. |
These thresholds were raised from $30 and $150 in 2021. Older guides on the web still quote the old figures.
Your registration number
Show your GST/HST number as your nine-digit business number followed by the program identifier, for example 123456789 RT0001. If you are a small supplier and have not registered, do not charge GST or HST, and do not show a registration number.
Which rate to charge
The rate depends on where the supply is made, usually where your customer is. Since 1 April 2025 the rates are:
- GST 5%: Alberta, British Columbia, Manitoba, Quebec, Saskatchewan, and the three territories (provincial sales tax, where it applies, is separate).
- HST 13%: Ontario.
- HST 14%: Nova Scotia, down from 15% on 1 April 2025.
- HST 15%: New Brunswick, Newfoundland and Labrador, and Prince Edward Island.
Good practice beyond the minimum
Give every invoice a unique number, show the due date and how to pay, and list the GST or HST as its own line rather than only saying it is included. Your customer's bookkeeper will thank you, and the invoice will meet every threshold whatever the amount.
Free template
The free invoice template shows your GST/HST number, the customer's details, a description of each item and the payment terms, and works out the tax from the rate you enter, such as 13 for Ontario HST. For a refund or correction, use the credit note template.
General information, not tax advice. Check the Canada Revenue Agency's current guidance or an accountant for your situation.
Sources
- Canada Revenue Agency: Input tax credits, information you need
- Canada Revenue Agency: GST/HST rates by province
- Input Tax Credit Information (GST/HST) Regulations, SOR/91-45
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