What are the CRA invoice tiers?

The CRA uses a three-tier system based on the total purchase amount including tax. Under $30: the invoice must show the supplier name, the date, and the total amount. Between $30 and $150: the invoice must additionally include the supplier's GST/HST registration number and payment terms. Over $150: the invoice must also include the buyer's name or trading name, an itemised description of each good or service, and individual tax amounts shown separately.

What is the GST/HST registration number format?

A Canadian GST/HST registration number is a 15-character Business Number (BN) in the format 123456789RT0001. The first nine digits are the business number, RT identifies the GST/HST program account, and the last four digits are the reference number. This number must appear on all invoices when you are registered for GST/HST.

Canadian Invoice Requirements: GST/HST Compliance and What Your Business Needs to Know

Q: Is e-invoicing mandatory in Canada?

No. Canada has no mandatory e-invoicing requirement at the federal or provincial level. The Canada Revenue Agency (CRA) accepts invoices in any readable format — paper, PDF, or EDI — as long as they include the required tax information. Peppol was introduced in Canada in 2018 for voluntary use, primarily in government procurement and enterprise trade sectors.

Q: What is the difference between GST, HST, PST, and QST?

GST (Goods and Services Tax) is a federal tax of 5% that applies across Canada. HST (Harmonised Sales Tax) combines the federal GST with the provincial sales tax into a single rate in participating provinces: Ontario at 13%, and New Brunswick, Newfoundland and Labrador, and Prince Edward Island at 15%. Nova Scotia reduced its HST to 14% in April 2025. Non-participating provinces charge 5% GST plus their own separate PST (Provincial Sales Tax) or QST (Quebec Sales Tax). Alberta has no provincial sales tax.

Q: How long must Canadian businesses keep invoices?

The CRA requires businesses to retain copies of all invoices issued and received for at least six years from the end of the tax year to which they relate, unless the CRA gives written permission to destroy them earlier. Electronic records must be kept in a readable and accessible format. Email PDFs are acceptable if they are immutable and properly indexed.

Canada has no mandatory e-invoicing requirement. The Canada Revenue Agency (CRA) accepts invoices in any readable format — paper, PDF, or electronic — as long as they contain the required information for GST/HST purposes. The main compliance challenge for Canadian businesses is not format, but correctly applying the right taxes.

Canada’s tax system combines the federal GST (5%) with varying provincial taxes: HST in participating provinces, PST in British Columbia, Manitoba, and Saskatchewan, and QST in Quebec. The applicable tax depends on the province of supply, not the province where your business is located.

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Three practical challenges for Canadian small businesses

“My customer is in Ontario but I’m in Alberta — which tax applies?”

The tax follows the place of supply, not the seller’s location. If your customer is in Ontario (a participating province), you charge HST at 13% and show a single HST line on the invoice. Do not break HST into federal and provincial portions. If your customer is in Alberta (no provincial sales tax), you charge only 5% GST. For British Columbia, Manitoba, or Saskatchewan, you charge 5% GST plus the applicable PST as a separate line. For Quebec, you charge GST plus QST (9.975%). Getting this wrong can deny your customer their input tax credit claim.

“I just crossed the $30,000 threshold — what changes on my invoices?”

Once you exceed the $30,000 small supplier threshold (over four consecutive quarters or in a single quarter), you must register for GST/HST within 29 days. From that point, every invoice must include your 15-character Business Number (format: 123456789RT0001). The CRA applies different information requirements depending on the invoice amount: under $30, between $30 and $150, and over $150. Failure to include your registration number can result in penalties and may prevent your clients from claiming input tax credits.

“How much detail do I need on my invoices?”

The CRA uses a three-tier system defined in the Input Tax Credit Information Regulations under the Excise Tax Act, Section 169. For purchases under $30, only the supplier name, date, and total are required. Between $30 and $150, the supplier’s GST/HST number and payment terms must also appear. For purchases over $150, the invoice must additionally include the buyer’s name, an itemised description of each good or service, and individual tax amounts shown separately. Your client needs this information to claim input tax credits — an incomplete invoice can trigger an audit.

Canadian invoicing requirements overview

Invoice amount	Required fields
Under $30	Supplier name, date, total amount paid or payable
$30 to $150	All of the above, plus: supplier’s GST/HST registration number, payment terms
Over $150	All of the above, plus: buyer’s name or trading name, itemised description, quantity, unit price, individual tax amounts shown separately (GST, HST, PST, or QST as applicable)

Province	Tax type	Combined rate
Alberta	GST only	5%
British Columbia	GST + PST (7%)	12%
Manitoba	GST + PST (7%)	12%
New Brunswick	HST	15%
Newfoundland and Labrador	HST	15%
Nova Scotia	HST	14%
Ontario	HST	13%
Prince Edward Island	HST	15%
Quebec	GST + QST (9.975%)	14.975%
Saskatchewan	GST + PST (6%)	11%

Sources: CRA Memorandum 8-4, Excise Tax Act Section 169, Input Tax Credit Information Regulations, Government of Canada GST/HST rates (updated 2025). Nova Scotia HST reduced from 15% to 14% on 1 April 2025. Territories (Yukon, NWT, Nunavut) charge 5% GST only.

Frequently asked questions

Is e-invoicing mandatory in Canada?

No. There is no mandatory e-invoicing requirement at the federal or provincial level. The CRA accepts invoices in any readable format — paper, PDF, or EDI — as long as they include the required tax information. Peppol was introduced in Canada in 2018, primarily for voluntary use in government procurement and enterprise trade. There is growing international pressure to modernise, but no federal mandate is planned.

What are the CRA’s three invoice tiers?

The CRA requires different levels of information based on the total purchase amount (including tax). Under $30: supplier name, date, and total. Between $30 and $150: additionally, the supplier’s GST/HST registration number and payment terms. Over $150: additionally, the buyer’s name, itemised descriptions, quantities, unit prices, and individual tax amounts shown separately. These tiers are defined in the Input Tax Credit Information Regulations and CRA Memorandum 8-4.

What is the difference between GST, HST, PST, and QST?

GST is the federal Goods and Services Tax at 5%, applied across all of Canada. HST combines federal GST with the provincial sales tax into one rate in participating provinces (Ontario 13%, NB/NL/PEI 15%, Nova Scotia 14%). PST is a separate Provincial Sales Tax charged in BC (7%), Manitoba (7%), and Saskatchewan (6%), shown as a distinct line on invoices. QST is Quebec’s provincial sales tax (9.975%), also shown separately. Alberta and the territories charge only 5% GST.

What is my GST/HST registration number?

It is a 15-character Business Number in the format 123456789RT0001. The first nine digits are your business number, RT identifies the GST/HST program account, and the last four digits are the reference number. You must include this number on all invoices once you are registered. Registration is mandatory when you exceed the $30,000 small supplier threshold. The CRA does not prescribe a specific invoice numbering format, but invoices should carry a unique identifier traceable to your records.

How long must I keep invoices?

The CRA requires you to retain copies of all invoices issued and received for at least six years from the end of the tax year to which they relate, unless the CRA gives written permission to destroy them earlier. Electronic records are acceptable if they are readable, accessible, and immutable. Email PDFs should be properly indexed. Align your chart of accounts tax codes with invoice lines so auditors can reconcile general ledger postings to supporting documents without manual work.

What this tool offers

ReguleInvoice is a free, browser-based tool with no registration required. It generates invoices with the correct fields for Canadian commercial transactions, including GST/HST registration number display and tax line separation. It does not automatically determine the applicable provincial tax rate for your specific transaction, does not file returns with the CRA, and does not replace the advice of a tax professional or CPA.

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International invoicing

If you sell to customers outside Canada, your invoices may need to comply with the destination country’s requirements. EU countries increasingly mandate structured electronic invoicing. Exports from Canada are generally zero-rated for GST/HST purposes, but the invoice must clearly indicate the export status and include the customer’s address in the destination country.