HST invoice requirements in Canada
If you're registered for GST/HST, your clients who are businesses can claim back the tax you charge them. To do that, they need an invoice that shows certain details. What's required depends on the size of the invoice.
What your invoice needs to show
These come from the federal Input Tax Credit Information Regulations. The amount is the total of the invoice, including tax.
| Invoice total | What it must include |
|---|---|
| Under $100 | Your business name or trading name. The invoice date. The total amount. |
| $100 to $499.99 | Everything above, plus your GST/HST registration number and the tax. Either show the tax amount separately, or say the price includes tax and show the rate. |
| $500 or more | Everything above, plus the client's name, the payment terms, and a description of each item or service that's clear enough to identify it. |
Most job invoices are over $500, so in practice it's simplest to include everything on every invoice: your name and registration number, the client's name, the date, a clear description of the work, the tax and the payment terms.
Your GST/HST registration number
It's your 9-digit business number followed by RT and four digits, for example 123456789 RT0001. Put it near your business name at the top of the invoice.
You have to register once your taxable sales go over $30,000 in four calendar quarters in a row, or in a single quarter. Below that you're a small supplier and registering is optional. If you're not registered, don't charge GST/HST.
Sales tax rates by province
| Province or territory | Tax to charge |
|---|---|
| New Brunswick | HST 15% |
| Newfoundland and Labrador | HST 15% |
| Nova Scotia | HST 14% |
| Ontario | HST 13% |
| Prince Edward Island | HST 15% |
| Alberta | GST 5% |
| British Columbia | GST 5% + PST 7% |
| Manitoba | GST 5% + RST 7% |
| Northwest Territories | GST 5% |
| Nunavut | GST 5% |
| Quebec | GST 5% + QST 9.975% |
| Saskatchewan | GST 5% + PST 6% |
| Yukon | GST 5% |
As a general rule you charge the rate of the province where the work is done, not where your business is based. For work in more than one province, check the place of supply rules on canada.ca.
This is general information to help you set up your invoices, not tax advice. Rates and rules can change, so check canada.ca or ask your accountant for your situation.
How Quotes handles it
- Pick your province once. The right HST, GST, PST or QST lines go on every quote and invoice.
- Your GST/HST number prints at the top of every page.
- Each line has its own description, and the client's name, the date, the due date and your terms are always included.
- Your Interac e-Transfer email and the invoice number print in the payment instructions, so payments are easy to match.