Invoice Requirements in Canada: GST, HST, PST and What Goes on Your Invoice

What must a Canadian invoice contain, and which taxes apply? The answer depends on the province of supply. Canada has a federal Goods and Services Tax (GST) at 5 %, but some provinces charge a Harmonized Sales Tax (HST) that combines federal and provincial portions, while others levy a separate Provincial Sales Tax (PST) or, in Quebec, a Quebec Sales Tax (QST). Each has its own rules about what must appear on the invoice. This article explains the CRA requirements, provincial differences, the small supplier threshold, and the most common mistakes.

CRA-required invoice fields

If you are registered for GST/HST, the Canada Revenue Agency requires specific information on your invoices. The required fields vary by invoice amount:

Invoices under CA$100: supplier’s name or trade name, invoice date or date payment was due, total amount paid or payable.

Invoices from CA$100 to CA$149.99: all of the above, plus supplier’s GST/HST registration number (Business Number with the RT suffix), and either the total GST/HST charged or a statement that the total includes the applicable tax.

Invoices of CA$150 and above: all of the above, plus the buyer’s name or trade name, payment terms, a description of each supply sufficient to identify it, the quantity of goods or the nature of services, the unit price, the total amount before tax, the tax rate(s) applicable, the GST/HST amount, and the total. If PST or QST applies, these must be shown as separate line items.

Provincial tax landscape

The tax you charge depends on where the supply takes place (place-of-supply rules), not where your business is located. An Alberta-based business shipping goods to Ontario must charge 13 % HST, not 5 % GST. This is one of the most common and costly errors.

Small supplier threshold

If your total worldwide taxable revenues are CA$30,000 or less over four consecutive calendar quarters (or in a single quarter), you qualify as a small supplier and are not required to register for, collect, or remit GST/HST. Once you exceed this threshold, you must register with the CRA within 29 days and begin collecting GST/HST on all taxable sales. You may also register voluntarily below the threshold, which is common for B2B service providers whose clients need to claim Input Tax Credits (ITCs).

3 common mistakes

Charging the wrong provincial rate. Place-of-supply rules determine which tax applies. Using your own province’s rate for all customers — regardless of where they are — is incorrect and can result in both overcollection (in lower-rate provinces) and undercollection (in higher-rate provinces). Undercollected tax becomes a liability for the supplier.

Combining GST and PST on one line. In provinces with separate GST and PST (British Columbia, Saskatchewan, Manitoba), both taxes must appear as separate line items on the invoice. A combined “tax” line prevents your customer from determining the GST portion eligible for ITC claims. If a CRA auditor cannot identify the GST amount from the invoice, the ITC claim will be denied.

Missing the GST/HST registration number. If you are registered for GST/HST, your registration number must appear on all invoices over CA$100. Without it, your customers cannot claim ITCs on their purchases from you — which in a B2B context can damage the business relationship. The registration number is your Business Number followed by the RT suffix.

Recent clarifications

Starting with GST/HST reporting periods that began in 2024, the CRA removed the CA$1.5 million electronic filing threshold. Most GST/HST registrants must now file returns electronically. Paper returns can attract penalties starting at CA$100 for the first late or non-electronic filing.

Quebec businesses should note that Revenu Québec, not the CRA, administers both GST and QST within the province. This means separate registration, separate filing, and potentially different audit processes. The QST registration threshold mirrors the federal CA$30,000 small supplier threshold.

Canada has no federal e-invoicing mandate. However, electronic filing of GST/HST returns is effectively mandatory for most registrants, and e-invoicing adoption among Canadian small businesses has been growing, with average late-payment periods improving as a result.

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