Invoice Requirements in Canada – GST/HST, Provincial Tax, and Compliance

If you're a tradesperson, freelancer, or small business in Canada, invoicing correctly is essential for GST/HST compliance and getting paid. The rules differ by province—some have harmonized HST, others have separate GST and provincial sales tax (PST). Missing information on an invoice can prevent your customers from claiming input tax credits, and the Canada Revenue Agency (CRA) expects clear, accurate records. This guide covers the GST/HST registration threshold, provincial variations, what to include on invoices, bilingual requirements, input tax credits, and Quebec QST specifics.

GST/HST Registration Threshold

You must register for GST/HST once you exceed $30,000 in taxable sales. The threshold is calculated in two ways:

• Over four consecutive calendar quarters: If your sales exceed $30,000 in any four consecutive quarters, you must register.
• In a single quarter: If you exceed $30,000 in any single quarter, you must register immediately.

Once registered, you must charge GST or HST on taxable supplies and issue proper invoices. You can voluntarily register below the threshold—useful if you have significant input tax credits to claim.

Provincial Sales Tax and HST

Tax rates vary by province:

Province	Rate	Type
Alberta	5% GST only	No PST
BC	5% GST + 7% PST	Separate
Manitoba	5% GST + 8% PST	Separate
Ontario	13% HST	Harmonized
Quebec	5% GST + 9.975% QST	Separate (QST)
Nova Scotia	15% HST	Harmonized

In HST provinces (Ontario, Nova Scotia, New Brunswick, Newfoundland and Labrador, PEI), you charge one combined rate. In PST provinces, you may need to charge GST and PST separately. Quebec has its own QST administered by Revenu Québec.

What to Include on Canadian Invoices

There are no federally prescribed invoice formats, but for GST/HST purposes your invoice should include:

• Your business name and address
• Your GST/HST registration number (if registered)
• Invoice number and date
• Customer name and address
• Description of goods or services
• Quantity, unit price, and total
• GST/HST amount (or statement that the price includes tax)
• Total amount payable
• Payment terms

For amounts over $30, the invoice must show the GST/HST registration number so the customer can claim input tax credits. For amounts of $30 or less, a simplified receipt may suffice.

Bilingual Requirements

In Quebec, the Charter of the French Language requires that commercial documents, including invoices, be in French. You may provide a bilingual invoice (French and English), but French must be present and at least as prominent. Outside Quebec, English-only invoices are generally acceptable, though bilingual invoices can help with Quebec clients.

Input Tax Credits

GST/HST-registered customers can claim input tax credits (ITCs) for the tax they pay on business purchases. To support an ITC claim, your invoice must show:

• Your GST/HST number
• The amount of GST/HST charged (or that the total includes tax)
• Your name and address
• A description of the supply

Without this information, your customer cannot claim the credit and may push back on payment or request a corrected invoice.

Quebec QST Specifics

Quebec administers its own QST (Quebec Sales Tax) at 9.975%. If you sell to Quebec customers, you may need to register for QST separately—or, if you're in another province, you may need to charge QST on certain supplies into Quebec. QST registration has a similar $30,000 threshold. QST invoices must include your QST registration number and the QST amount. Revenu Québec provides detailed guidance on QST invoicing.

Summary

Canadian invoices must support GST/HST compliance: include your registration number, tax amount, and clear description. The $30,000 threshold triggers mandatory GST/HST registration. Provincial rules vary—HST provinces use a single rate; PST provinces and Quebec have separate taxes. Quebec requires French on invoices. Ensure your invoices allow customers to claim input tax credits. For more on tax invoices globally, see tax invoice vs regular invoice and how to write an invoice as a sole trader.