GST/HST Invoice Requirements in Canada (2026): CRA Rules + Example

A Canadian GST/HST invoice must show your business name, the invoice date and the total. From $100 it must also show your GST/HST registration number and the GST/HST charged (or that the price includes it), and from $500 the buyer's name, a brief description and the payment terms. These tiers come from the CRA's input tax credit rules: your business customers need these details on your invoice to claim back the tax they paid you. This guide covers each tier, the rate for each province, and worked examples.

Who charges GST/HST

You generally have to register for GST/HST once your taxable sales go over $30,000 in a single calendar quarter or over the last four quarters. Below that you are a small supplier and registering is optional. Taxi and ride-share drivers must register whatever their income.

If you aren't registered, don't charge GST/HST and don't show a GST/HST number: send a regular invoice with no tax line. Charging GST/HST without being registered is not allowed.

What the invoice must show, by amount

• Every invoice: your business or trading name, the invoice date, and the total amount paid or payable.
• From $100: add your GST/HST registration number, the total GST/HST charged (or a statement that the price includes GST/HST at the applicable rate), and which items are taxable when the invoice mixes taxable and exempt supplies.
• From $500: add the buyer's name or trading name, a brief description of the goods or services, and the terms of payment.

An invoice that meets the $500 rules works for every amount, so the simplest habit is to always include all of them. Your GST/HST number is your 9-digit business number followed by RT and an account number, for example 123456789 RT0001. Customers can check it in the CRA's GST/HST Registry.

GST/HST rates by province (2026)

• Ontario: HST 13%
• New Brunswick, Newfoundland and Labrador, Prince Edward Island: HST 15%
• Nova Scotia: HST 14% (since April 1, 2025)
• Alberta, Northwest Territories, Nunavut, Yukon: GST 5%
• British Columbia: GST 5% + PST 7%
• Saskatchewan: GST 5% + PST 6%
• Manitoba: GST 5% + RST 7%
• Quebec: GST 5% + QST 9.975%

The rate depends on where the sale is made, which is usually where your customer is, not where you are. The CRA's GST/HST calculator and rates page and its place-of-supply rules cover the details. PST, RST and QST are provincial taxes with their own registration: QST is run by Revenu Québec, and PST and RST by each province.

Example: an Ontario web designer (HST 13%)

• Invoice INV-0215 · Date: 3 November 2026 · Payment terms: Net 30, due 3 December 2026
• From: Maple Pixel Studio · GST/HST No. 123456789 RT0001 (example)
• To: Northside Bakery Inc. (required because the total is over $500)
• Website redesign · 1 × $1,800.00
• Hosting setup · 1 × $200.00
• Subtotal: $2,000.00
• HST (13%): $260.00
• Total: $2,260.00

Example: a BC contractor (GST 5% + PST 7%)

In provinces with a separate provincial tax, show each tax on its own line. A $1,000 job in British Columbia, where PST applies to the work: subtotal $1,000.00, GST (5%) $50.00, PST (7%) $70.00, total $1,120.00. Show your GST/HST number, and your PST number if the province gave you one.

Common mistakes

• Charging GST/HST before you're registered, or showing a number that isn't yours.
• Leaving off your GST/HST number on sales of $100 or more, so your client can't claim the input tax credit.
• Using your own province's rate when the customer is in another province.
• Leaving off the buyer's name, the description or the payment terms on sales of $500 or more.
• Combining GST and PST into one line in BC, Saskatchewan, Manitoba or Quebec.

Records

Keep copies of your invoices and GST/HST records, generally for six years from the end of the year they relate to. A PDF invoice sent by email is fine, as long as it shows the required details.

How to make a GST/HST invoice in InvoiceNexora

1. 01In Settings → Defaults, enter your GST/HST number as the Tax Registration Number. It prints under the tax lines, labelled after the first tax ("GST No." or "HST No.").
2. 02Pick your customer's province from the Canada tax presets. Each province is set up: HST 13%, 14% or 15%, GST 5%, or GST plus PST, RST or QST on separate lines.
3. 03Add your client's name, and each item with a short description, quantity and price.
4. 04Set the due date; it prints as "Payable by" with the date, which covers the payment terms.
5. 05Preview the PDF and share it by email or WhatsApp. Everything works offline.

The free plan includes unlimited invoices and clients with no watermark. Get the free invoice maker and send your next GST/HST invoice in under a minute. Not sure which terms to use? See Net 15 vs Net 30. Billing clients in the US or abroad? See our multi-currency invoicing guide.