What the CRA needs on an invoice
Clients registered for GST/HST need certain details on your invoice to claim input tax credits. How much depends on the total of the sale:
| Information | Under $100 | $100 to $499.99 | $500 or more |
|---|---|---|---|
| Your business or trading name | Yes | Yes | Yes |
| Invoice date | Yes | Yes | Yes |
| Total amount paid or payable | Yes | Yes | Yes |
| Your GST/HST registration number | No | Yes | Yes |
| GST/HST charged, or a note that the price includes it at the applicable rate | No | Yes | Yes |
| Tax status of each item when taxable and exempt items are mixed | No | Yes | Yes |
| Buyer's name or trading name | No | No | Yes |
| Brief description of what you supplied | No | No | Yes |
| Terms of payment | No | No | Yes |
The thresholds were raised from $30 and $150 in 2021, so older checklists may be out of date.
Your business number and GST/HST account
When you register, the CRA gives you a GST/HST account number made of your 9-digit business number (BN), the letters RT for the GST/HST program, and a 4-digit account number, for example 123456789 RT0001. Enter the full number in the GST/HST number field so it prints on every invoice.
Small suppliers
You do not have to register if your revenue from worldwide taxable supplies, together with that of associated businesses, is $30,000 or less in a single calendar quarter and over the last four consecutive calendar quarters ($50,000 for public service bodies). If you stay unregistered, you do not charge GST/HST (apart from certain sales of real property) and cannot claim input tax credits, so set tax to 0%.
Go over $30,000 in a single calendar quarter and you must charge GST/HST on the sale that took you over, then register within 29 days. Taxi and commercial ride-sharing drivers must register whatever their revenue. If you are near the limit, the CRA's small supplier guidance explains how to count associated businesses.
GST, HST and provincial sales tax
GST is 5% in Alberta, British Columbia, Manitoba, Quebec, Saskatchewan and the three territories. HST combines GST and provincial tax in Ontario (13%), Nova Scotia (14%), and New Brunswick, Newfoundland and Labrador and Prince Edward Island (15%). British Columbia (7%), Manitoba (7%) and Saskatchewan (6%) charge their own provincial sales tax, and Quebec adds 9.975% QST, administered by Revenu Québec. Provincial taxes have their own registration rules. See the GST/HST invoice generator for which province's rate applies to a sale.
Frequently asked questions
Do I have to show my GST/HST number on every invoice?
For sales of $100 or more to a GST/HST registrant, yes, because your client needs it to claim input tax credits. It is not required below $100, but printing it on every invoice is simpler and saves your clients from asking for a revised copy.
Should I charge GST/HST on a late payment fee?
No. The CRA says not to charge GST/HST on late-payment surcharges, because the tax is payable only on the original invoiced amount. For example, a $100 invoice plus 5% GST with a $5 late charge comes to $110, not $110.25.
I'm a small supplier. Can I still invoice clients?
Yes. Invoice as normal, but leave GST/HST off and do not show a registration number. You can register voluntarily so you can claim input tax credits, but then you must charge and remit GST/HST, file returns and generally stay registered for at least one year.
Does the generator use Canadian formats?
Yes. It defaults to Canadian dollars, Letter-size paper and a GST/HST tax label, and you can switch to any currency. It is free with no sign-up, and the PDF is generated on your device, so your invoice data never leaves your browser.