GST and HST invoicing

What to Include on a GST/HST Invoice

What to Include on a GST/HST Invoice. Identity block, Line items, Tax and totals, BN and terms; tagline Business number, Tiers, Rates, Records.

A GST/HST invoice must show your business name, your Business Number in the 123456789 RT 0001 format, the invoice date, a description of the goods or services, and the amount of GST or HST charged. Invoices for five hundred dollars or more must also include the buyer's name and payment terms. Match the rate to the province where the supply is made, and keep all copies for at least six years. The exact fields the CRA requires depend on the dollar value of the sale, as set out in the Input Tax Credit Information (GST/HST) Regulations.

Context

What decides what goes on a GST/HST invoice in Canada?

The total sale amount, your registration status, and the province where the supply is made each affect what you are required to show. The points below connect the CRA input tax credit rules to the fields your client needs to claim those credits on their own return.

What information does the CRA require on a GST/HST invoice, by dollar tier?

The Input Tax Credit Information (GST/HST) Regulations set out three tiers based on the total sale amount. For sales under one hundred dollars, you need your business or trading name, the date of the supply, and the total amount paid or payable. For sales of one hundred dollars to four hundred ninety-nine dollars and ninety-nine cents, you must also include your GST/HST registration number, the applicable rate, and the amount of GST or HST charged, along with a description of the property or service. For sales of five hundred dollars or more, the buyer's name or trading name and the payment terms must appear as well. The CRA states these requirements in RC4022, General Information for GST/HST Registrants (Canada Revenue Agency, RC4022, updated 2024).

What format does the Business Number take on a GST/HST invoice?

A Business Number is a nine-digit number followed by the program identifier RT and a four-digit account number, for example 123456789 RT 0001. The RT identifier tells the CRA and your client that this is your GST/HST program account rather than a corporate income tax or payroll account. If you have more than one GST/HST account, such as a separate one for a division, each account has its own four-digit suffix. You must use the BN that corresponds to the legal entity making the supply; using a BN from a related company creates an ITC denial risk for your client (Canada Revenue Agency, RC4022, 2024).

How do you show HST versus GST on an invoice, and which rate applies?

If your client is in a participating province, you charge HST at the combined federal-provincial rate for that province and show one HST line. Ontario uses thirteen percent. New Brunswick, Newfoundland and Labrador, and Prince Edward Island each use fifteen percent. Nova Scotia reduced its rate from fifteen to fourteen percent on April 1, 2025 (Government of Canada, GST/HST rates, updated 2025). Do not break the HST into a federal portion and a provincial portion on the invoice. For non-participating provinces such as Alberta, British Columbia, Manitoba, and Saskatchewan, you charge five percent GST only. British Columbia, Manitoba, and Saskatchewan also have separate provincial sales taxes that require their own registration and invoice lines.

What record-keeping obligations come with issuing GST/HST invoices?

You must keep copies of every invoice you issue and every invoice you receive for at least six years from the end of the tax year to which they relate, unless the CRA gives you written permission to destroy them earlier (Canada Revenue Agency, RC4022, 2024). Digital invoices are accepted as long as they are complete, legible, and can be produced on request during an audit. If your client asks for an invoice or receipt so they can claim input tax credits, you must provide one with all the information their purchase amount requires. Failing to give a client the correct invoice can deny them the ITC they expected and create a dispute over who bears the unrecoverable tax.

Sources

What official Canadian sources emphasize about GST/HST invoice compliance

These points come from federal guidance and third-party Canadian business research. They show why correct invoice fields are a practical cash flow issue, not just a compliance formality.

  • For GST/HST reporting periods that begin in 2024, the CRA removed the one-point-five-million-dollar mandatory electronic filing threshold, meaning that most GST/HST registrants, other than selected listed financial institutions and most charities, must now file returns electronically. Paper returns can attract penalties of one hundred dollars for the first late or non-electronic filing (Canada Revenue Agency, RC4022, General Information for GST/HST Registrants, updated 2024).

    Canada Revenue Agency, RC4022, General Information for GST/HST Registrants (2024). View source

  • Xero's Small Business Insights Canada data for the December 2025 quarter showed that late payment periods in Canada averaged 9.7 days, an improvement from 11.3 days in the June 2025 quarter, reflecting a gradual improvement in payment discipline driven partly by e-invoicing adoption across Canadian small businesses (Xero, Small Business Insights Canada, 2025-2026).

    Xero Small Business Insights Canada (2025). View source

Workflow

How do you build a compliant GST/HST invoice step by step?

Work through identity, line items, tax, and payment in order. Every field serves either a compliance purpose for the CRA or an ITC purpose for your client.

  1. 1

    Confirm your registration status and gather your BN

    Before you issue a GST/HST invoice, confirm that your registration is effective and that you have received your Business Number from the CRA. If you recently crossed the thirty-thousand-dollar small supplier threshold, your effective registration date determines when you can start charging GST or HST. Do not collect tax before that date, and do not issue invoices showing a BN before the CRA assigns one.

  2. 2

    Set up your supplier identity block

    Print your registered business name or trading name, your mailing or remittance address, and your Business Number in the RT format at the top of the invoice. If you operate under a trading name that differs from your legal entity name, show both so your client can match your BN to the CRA registry. For HST, name the province so the rate is unambiguous.

  3. 3

    Add the buyer's information when the sale is five hundred dollars or more

    For sales of five hundred dollars or more, the CRA requires the recipient's business name or trade name on the invoice. Match the name to what your client uses in their vendor master or corporate registry. For invoices under five hundred dollars, buyer details are helpful for your own records but not required under the Input Tax Credit Information Regulations.

  4. 4

    Number the invoice and record the supply date and payment terms

    Issue a unique sequential invoice number, the date the supply was made, and the date payment is due. For sales of five hundred dollars or more, the payment terms must appear on the document. Keep your numbering system consistent so the CRA and your client can trace any invoice in the event of an audit or dispute.

  5. 5

    Itemise the goods or services with clear descriptions

    Each line should identify what was supplied with enough detail for your client's accounts payable team to match it to an approved purchase order. Reference change orders or project codes when applicable. If some items are taxable and others are zero-rated or exempt, separate them into distinct line groups so the tax calculation is transparent.

  6. 6

    Apply the correct GST or HST rate and show the tax amount clearly

    Use the rate for the province where the supply is made, not where you are located. Show the total before tax, the applicable rate, and the dollar amount of tax charged as separate lines. For HST provinces, show one combined HST line. For non-participating provinces, show five percent GST. Where PST or QST applies separately, add those lines with the relevant provincial registration numbers. Close with a clearly labelled total payable in Canadian dollars.

Checklists

Checklists: GST/HST invoice fields before you send

Use these lists as a final check before you email or post the invoice. They reflect the ITC information requirements in the CRA's Input Tax Credit Information (GST/HST) Regulations.

Identity and registration

  • Your registered business or trading name appears at the top of the invoice
  • Your Business Number is shown in the 123456789 RT 0001 format
  • Your remittance address is included so payments can be directed correctly
  • For HST: the participating province is clear so the combined rate is unambiguous

Invoice details and line items

  • Invoice number is unique and follows a sequential numbering system
  • Date of supply and payment due date are both shown
  • Each line has a description of the good or service supplied
  • Buyer's name or trade name is present for invoices of five hundred dollars or more

Tax and totals

  • Taxable amount before GST or HST is shown separately from the tax
  • The applicable rate (five percent GST or the correct HST rate) is named
  • Dollar amount of GST or HST charged is shown as its own line
  • Total payable in Canadian dollars is clearly labelled and matches the math

Pitfalls

What trips up Canadian businesses on GST/HST invoices?

Most compliance problems come from small formatting errors or missing fields rather than intentional errors. The fixes below prevent the most common ITC denials and CRA queries.

You write only the nine-digit BN without the RT identifier

Problem

A BN on its own does not tell the CRA or your client which program account the invoice belongs to. Accounts payable teams and tax software look for the RT suffix to validate the number as a GST/HST account.

Fix

Always write the full fifteen-character number in the format 123456789 RT 0001. If you have multiple accounts under the same BN, use the correct four-digit suffix for the entity making the supply.

You use the same HST rate for every province

Problem

Charging fifteen percent HST to an Ontario client overcharges them by two percentage points. Charging five percent GST to a New Brunswick client undercharges them and creates a gap you may have to remit from your own funds.

Fix

Match the rate to the place of supply. Ontario is thirteen percent, Nova Scotia is fourteen percent from April 2025, and New Brunswick, Newfoundland and Labrador, and Prince Edward Island are each fifteen percent. Non-participating provinces receive five percent GST only.

You combine GST and a provincial sales tax on the same invoice line

Problem

In provinces with their own provincial sales tax, such as British Columbia and Manitoba, GST and PST are separate obligations with separate registration numbers. Showing them as one combined tax misleads your client and makes it harder to claim the GST ITC.

Fix

Show GST as its own line with your federal BN, then show PST or QST as a separate line with your provincial registration number. Quebec clients should see both GST (federal) and QST (provincial) on the same invoice but clearly labelled as distinct amounts.

You discard invoices after two or three years

Problem

The CRA requires you to keep all records, including invoices issued and received, for at least six years from the end of the tax year to which they relate. Destroying records early can result in denied ITCs and penalties during an audit.

Fix

Store digital copies of every GST/HST invoice in an organised folder structure with clear file names that include the invoice number, date, and client. Back up to a second location and confirm that the files are legible before you treat paper originals as disposable.

Frequently asked questions

Plain-language answers for Canadian contractors, consultants, and small business owners who need GST/HST invoices that meet CRA requirements.

What must be on a GST/HST invoice in Canada?

The required fields depend on the sale amount. For sales under one hundred dollars, you need your business name, the date, and the total. For sales of one hundred to four hundred ninety-nine dollars, you also need your Business Number, the GST or HST rate and amount, and a description of the supply. For sales of five hundred dollars or more, the buyer's name and payment terms must appear as well. These requirements come from the Input Tax Credit Information (GST/HST) Regulations and are summarised in CRA guide RC4022.

What does the Business Number look like on a GST/HST invoice?

The Business Number appears as a nine-digit number followed by the letters RT and a four-digit account suffix, for example 123456789 RT 0001. The RT identifier distinguishes your GST/HST account from your corporate income tax or payroll accounts. You must use the BN for the legal entity making the supply, not that of a related company.

Do I need to put the buyer's name on every GST/HST invoice?

No. The CRA only requires the recipient's name or trade name on invoices for sales of five hundred dollars or more. For sales under five hundred dollars, you can omit the buyer's name and the invoice will still support an input tax credit claim, as long as the other required fields are present.

How do I show the difference between GST and HST on an invoice?

For clients in participating provinces, charge HST at the rate for that province and show it as a single line labelled HST. Do not split it into a federal portion and a provincial portion. For clients in non-participating provinces such as Alberta, charge five percent GST and label it GST. If PST applies separately, show it as a distinct line with your provincial registration number.

What HST rate do I use for each province in 2026?

Ontario uses thirteen percent HST. Nova Scotia uses fourteen percent HST from April 1, 2025. New Brunswick, Newfoundland and Labrador, and Prince Edward Island each use fifteen percent HST. All other provinces and territories use five percent GST only. The supply rate is based on where the supply is made, not where you are located, so always apply the place-of-supply rules to confirm the correct province.

Can I issue an electronic or digital GST/HST invoice instead of a paper one?

Yes. The CRA accepts digital invoices as long as they contain all the required fields, are complete and legible, and can be produced for review during an audit. PDF invoices sent by email are widely used. You do not need a special format, but the file must be retrievable for at least six years.

Do I need to show GST and Quebec sales tax separately on an invoice sent to a Quebec client?

Yes. GST and QST are separate taxes administered by different agencies. Show GST as its own line with your federal BN, and QST as a separate line with your Quebec registration number issued by Revenu Quebec. If you are not registered for QST but are required to be, you may owe the tax from your own funds.

Can I collect GST or HST before the CRA gives me my Business Number?

No. You should not collect GST or HST before your registration is effective and your BN is assigned. If you charged tax before your effective date, you may need to refund it or issue revised invoices. Your effective date is set by the CRA based on when you applied or when you exceeded the small supplier limit, depending on the circumstances.

How long must I keep GST/HST invoices in Canada?

You must keep all records related to GST/HST, including invoices you issued and invoices you received from suppliers, for at least six years from the end of the tax year to which they relate. The CRA can request records during that period to verify input tax credit claims and remittances. Digital copies meet the requirement as long as they are legible and accessible.

Where can I read more about GST and HST for my Canadian business?

Pair this guide with Invoice Mama's Canadian guide on whether you need to charge GST or HST, which covers the small supplier threshold, registration timing, and place-of-supply rules. The CRA's RC4022 guide and GST/HST memoranda are also authoritative sources for more complex fact patterns.

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