Professional Invoice Template for Canada

The Canada Revenue Agency (CRA) sets different requirements based on invoice amount. For invoices over CAD $100, a complete GST/HST invoice must include:

• Your business name (or trading name as registered with the CRA)
• GST/HST registration number (Business Number) — format: 9 digits followed by RT0001 (e.g., 123456789 RT0001)
• Invoice date
• Client's name and address
• Unique invoice number
• Description of goods or services
• Total amount before GST/HST
• GST/HST rate and amount charged
• Total amount due

For invoices between CAD $30–$100, a simplified invoice showing the rate and total with tax included is acceptable. Below $30, no specific format is required by the CRA.

If you are not GST/HST registered (below the $30,000 threshold), omit the tax lines and Business Number entirely — do not show 0% or "no tax" lines, as this can confuse clients about your registration status.

Canada's tax system combines federal and provincial taxes. The rate depends on where your customer is located (the place of supply rules), not where you are based:

• GST only (5%): Alberta, Northwest Territories, Nunavut, Yukon
• GST + PST — British Columbia: GST 5% + PST 7% = 12% (two separate lines on invoice)
• GST + PST — Saskatchewan: GST 5% + PST 6% = 11% (two separate lines)
• GST + PST — Manitoba: GST 5% + PST 7% = 12% (two separate lines)
• HST — Ontario: 13% (combined federal + provincial, one line)
• HST — New Brunswick, Nova Scotia, PEI, Newfoundland and Labrador: 15% (one line)
• GST + QST — Quebec: GST 5% + QST 9.975% = ~14.975% (two separate lines, two separate registration numbers)

For PST provinces (BC, SK, MB) and Quebec, show each tax as a separate line item with its own rate and dollar amount. For HST provinces, one combined line is sufficient.

You must register for GST/HST when your worldwide taxable supplies exceed CAD $30,000 in any single calendar quarter, or in the four most recent consecutive calendar quarters combined. Below this threshold, you are a "small supplier" and registration is optional — but you cannot charge or collect GST/HST if unregistered.

Once registered:

• Charge and collect GST/HST on all taxable supplies
• Include your Business Number (RT0001 suffix) on all invoices
• File GST/HST returns — monthly if annual revenue over $6M, quarterly if $1.5M–$6M, annually if under $1.5M
• Claim input tax credits (ITCs) to recover GST/HST paid on business expenses

Quebec operates its own provincial sales tax (QST) separately from the federal GST. If you supply goods or services to Quebec customers and your revenue exceeds CAD $30,000, you must register for both:

• GST with the CRA (Business Number, RT0001 account)
• QST with Revenu Québec (10-digit QST number, TQ0001 account)

Both registration numbers must appear on invoices to Quebec clients. Show the taxes as two separate lines:

• GST 5%: $X.XX
• QST 9.975%: $Y.YY

The QST applies to the subtotal before GST in most cases. Total tax on a Quebec supply is approximately 14.975%.

Canadian self-employed individuals have straightforward invoicing obligations once GST/HST registered:

• Business Number: Include your BN (RT0001) on every invoice once registered
• Professional Corporation: If operating through a PC or Inc., include the company's legal name and corporation number
• Below $30,000 threshold: Do not charge GST/HST and do not display a Business Number — you are a small supplier
• Record keeping: Keep all invoices for 6 years from the end of the tax year they relate to (CRA requirement)
• Currency: Invoice in CAD for domestic clients. For US clients, USD is acceptable — convert to CAD for CRA reporting using the Bank of Canada exchange rate on the transaction date