Canadian GST/HST invoice requirements

In Canada, the details on a GST/HST invoice come down to one question: what does your customer need to claim an input tax credit (ITC)? The Canada Revenue Agency (CRA) sets three tiers of required information based on the invoice total, and the rate you charge depends on where the supply is made. Here's what applies in 2026.

Who has to register

You have to register for GST/HST if you make taxable supplies in Canada and you're not a small supplier. For most businesses, the small supplier limit is $30,000 of worldwide taxable revenue:

• Over $30,000 in a single calendar quarter: you stop being a small supplier on the day of the sale that takes you over, must charge GST/HST on that sale, and must register within 29 days.
• Over $30,000 across four consecutive quarters, but not in one quarter: you stop being a small supplier at the end of the month after the quarter in which you went over.

Taxi operators and commercial ride-sharing drivers must register even if they're small suppliers. If you make only exempt supplies, you generally can't register.

Your GST/HST number

When you register, the CRA adds a program identifier and reference number to your nine-digit business number (BN). A GST/HST account number is the BN, then RT, then four digits: 123456789 RT 0001. That's the number to print on your invoices, and customers can confirm it through the CRA's online GST/HST registry.

What your invoice must show

The Input Tax Credit Information (GST/HST) Regulations set out what a registrant customer needs to support an ITC claim, based on the total shown on the invoice. The thresholds have been $100 and $500 since April 20, 2021 (previously $30 and $150):

The simplest approach is to include everything in the last column on every invoice. The regulations don't require an invoice number, but you'll want one to match payments and answer queries; see invoice numbering. If a customer asks, you must promptly give them written information sufficient to support their ITC or rebate claim. The GST/HST invoice generator covers these fields.

Showing the tax: separate line or "tax included"

The CRA requires you to let customers know whether GST/HST applies and whether it's included in the price or added to it. Your invoice must show:

• the GST/HST rate that applies
• the amount paid or payable and the GST/HST as separate lines, or a clear statement that the total includes GST/HST

For HST, show the combined rate, such as 13%, not the federal and provincial parts separately.

To find the tax in a tax-included total, multiply it by the rate over 100 plus the rate: 13/113 for Ontario HST, 5/105 for GST. A $1,130.00 total in Ontario includes $130.00 of HST on a $1,000.00 price.

The GST/HST you charge belongs in the return for the reporting period that includes the invoice date, whether or not you've been paid.

GST/HST rates by province and territory

These are the rates in the CRA's rates table as of September 2026. Nova Scotia's HST fell from 15% to 14% on April 1, 2025, and the table shows no change since.

PST and QST

British Columbia, Manitoba and Saskatchewan charge their own sales tax on top of the 5% GST. It's a separate provincial tax with its own registration, rules and exemptions, so check the provincial government's guidance before charging it. Showing it on its own line keeps the GST, which your customer may be able to claim back, easy to see.

Quebec's QST is administered by Revenu Québec, which also generally administers the GST/HST for businesses located in Quebec. QST has its own registration numbers, invoice rules and refund rules, so if you sell into Quebec, check Revenu Québec's guidance on whether you need to register and what your invoices must show.

Place of supply basics

The rate you charge depends on where the supply is made, not where your business is.

• Goods: generally the province where you deliver them or make them available, or where you ship or mail them. A British Columbia store that ships a mattress to a customer in Ontario charges 13% HST.
• Services: generally the province of the customer's home or business address in Canada, if you obtain it in the normal course of business. Specific rules apply to some services, and there are fallback rules when you have no Canadian address for the customer.
• Real property: the province where the property is located.

For example, an Ontario consultant bills $2,000.00 for the same service to three business clients:

Most goods and services exported from Canada are zero-rated. GST/HST Memorandum 3-3, Place of Supply, explains when a supply is made outside Canada.

Zero-rated and exempt supplies

• Zero-rated supplies are taxable at 0%. You don't collect GST/HST on them, but you may be able to claim ITCs on your costs. Examples include basic groceries, prescription drugs, certain medical devices such as hearing aids, and most exports.
• Exempt supplies carry no GST/HST, and you generally can't claim ITCs on the costs of making them. Examples include long-term residential rentals of one month or more, most health, medical and dental services performed by licensed physicians or dentists for medical reasons, child care for children 14 and under for less than 24 hours a day, music lessons and most services provided by financial institutions.

On an invoice of $100 or more that mixes taxable and exempt items, show the tax status of each item.

Record keeping

Keep your sales and purchase invoices, and your other GST/HST records, for 6 years from the end of the year to which they relate. The CRA may ask you to keep them longer, and if you want to destroy records early, you must send a written request to your tax services office and wait for approval.

For anything unusual, such as selling into Quebec, real property or supplies to non-residents, confirm the rules with the CRA or an accountant.