# Canadian invoicing glossary

Canadian English glossary: GST, HST, and invoicing terms for small businesses, with clear definitions, comparisons, and CRA-oriented tips.

Canonical page: https://invoicemama.com/glossary/ca

## Canadian terms

- [What is a Business Number (Canada)?](https://invoicemama.com/glossary/ca/what-is-a-business-number-canada): CRA business number (BN): 9-digit ID, GST/HST and payroll program accounts, invoice lines, BRO registration, and when you need a BN in Canada.
- [What is an Input Tax Credit (ITC)?](https://invoicemama.com/glossary/ca/what-is-an-input-tax-credit): An input tax credit (ITC) lets GST/HST-registered Canadian businesses recover the tax paid on eligible business expenses. Learn eligibility, documentation requirements, how to claim on line 106, and the CRA four-year time limit.
- [What is GST and HST?](https://invoicemama.com/glossary/ca/what-is-gst-hst): GST and HST explained for Canadian invoices: 5% federal GST, harmonized HST by province, place of supply, invoice lines, and input tax credits. Practical reference for small businesses.
- [What is QST (Quebec)?](https://invoicemama.com/glossary/ca/what-is-qst-quebec): Quebec's QST (9.975% TVQ) pairs with 5% GST on many taxable sales. Learn how QST is calculated, what to show on invoices, Revenu Québec registration, and how QST differs from HST.

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