- <$100Your business name, the date and the total
- $100+Add the GST/HST charged and your GST/HST registration number
- $500+Add your client’s name, a brief description and the payment terms
It depends on the total
Once you’re registered, every taxable invoice has to show that GST/HST applies: as an amount, a rate, or a note that the price includes it. For registered clients claiming input tax credits, the CRA sets the details by total: from $100, your GST/HST registration number and the tax charged; from $500, also the client’s name, a description and the payment terms.
Once you’re registered for GST/HST, your invoices do two jobs. They tell every client that GST/HST applies, and they give registered business clients what they need to claim the tax back as input tax credits.
The CRA’s chart is set by the invoice total, so the bigger the invoice, the more it has to show. This page covers the GST/HST rules only. Provincial rules about business names are separate.
Every taxable sale: show that GST/HST applies
For taxable sales (other than zero-rated ones), the CRA says you have to let customers know GST/HST is being applied. Any one of these three ways works:
- Price includes itState that the total includes GST/HST.
- Tax shown separatelyShow the price, and the GST/HST amount on its own line.
- The rateShow the GST/HST rate that applies to the sale.
HST is one rate on the invoice. If HST applies, show the total HST rate, such as 13% in Ontario. The CRA says not to show the federal and provincial parts of the HST separately.
What a registered client needs, by invoice total
A registered client needs certain details on your invoice to support their input tax credit claim. If they ask you for an invoice or receipt for that, you have to give them those details. Each tier adds to the one before:
Under $100
3 details
- Your business or trading name
- The invoice date
- The total amount paid or payable
$100 to $499.99
6 details
- Everything for under $100, plus:
- The GST/HST charged, or a note that the price includes it
- Your GST/HST registration number
- The status of each item, if the invoice mixes taxable and exempt items
$500 or more
9 details
- Everything for $100 to $499.99, plus:
- Your client’s name or trading name
- A brief description of what you supplied
- The terms of payment
Simplest habit: put everything on every invoice. Nothing stops you from showing all nine details even on small invoices, so you never have to check which tier an invoice falls in.
One invoice with everything on it
A hypothetical Ontario designer, registered for GST/HST, bills a registered client $1,200. Because the total is over $500, every detail in the chart applies.
- 1Your business or trading name
- 2The invoice date
- 3The GST/HST charged, at the total HST rate
- 4Your GST/HST registration number
- 5Your client’s name
- 6A brief description
- 7The total amount payable
- 8The terms of payment
Your GST/HST number: what it looks like
When you register, you get a 15-digit registration number. It’s your 9-digit business number, then RT for the GST/HST program, then a 4-digit account number:
Checking a supplier’s number. The same rules apply to the invoices you receive. To make sure the GST/HST you claim was charged by a registered business, the CRA points to its GST/HST Registry for confirming a GST/HST account number.
Not registered yet? Leave it off
Not registered
Small supplier
- You don’t charge GST/HST (other than on certain sales of real property)
- No GST/HST line and no registration number on your invoices
- You can’t claim input tax credits
Registered
GST/HST registrant
- You charge GST/HST on your taxable sales and show that it applies
- Your number goes on invoices of $100 or more for registered clients
- You may claim input tax credits on your own business costs
Close to $30,000? See the $30,000 small supplier rule, or the pros and cons of registering before you have to.
Foreign clients, discounts and late fees
- Foreign clients The rule about showing GST/HST covers taxable sales other than zero-rated ones, and most services to non-residents are zero-rated. See GST/HST and US clients.
- Rounding Round the GST/HST to the nearest cent: less than half a cent, you may round down; half a cent or more, round up.
- Early-payment discount Charge GST/HST on the full invoice amount, even if your client takes the discount.
- Late-payment fee Don’t charge GST/HST on a late-payment surcharge. The tax is payable only on the original invoiced amount.
- Price
- $100
- Plus GST (5%)
- $5
- Less the discount
- − $2
- Client pays
- $103
- Price
- $100
- Plus GST (5%)
- $5
- Plus the late fee, no GST
- + $5
- Client pays
- $110
Before you send it: a checklist
- Your business or trading name, and the invoice date.
- Your GST/HST registration number, all 15 characters.
- Your client’s name, a short description and your payment terms.
- The GST/HST shown as an amount, a rate or an “includes GST/HST” note, at the right rate for the place of supply. The GST/HST calculator has every province.
- The total amount payable.
Tracking it
Give every invoice a number and log it with the GST/HST you charged. When you file your GST/HST return, your total for GST/HST collected is already added up.
Log every invoice with the GST/HST you charged
- A description / invoice # column
- GST/HST collected on each row
- A rate override, such as 0%
- Monthly totals on the Summary
The Canada Self-Employed Income, Expense & GST/HST Tracker is a spreadsheet for Excel and Google Sheets. It logs your invoices; it doesn’t create them.
Keeping the invoices you receive, too? See what the CRA expects you to keep, and for how long.
FAQ
Do I need my GST/HST number on my invoices?
If you're registered and a registered client needs the invoice to claim input tax credits, yes, from a total of $100. The CRA's chart lists your GST/HST registration number for sales of $100 to $499.99 and $500 or more. Under $100, your name, the date and the total are enough.
What does a GST/HST invoice have to show?
For every taxable sale (other than zero-rated), it has to show that GST/HST applies: a note that the price includes it, the tax as a separate amount, or the rate. For registered clients claiming input tax credits, it also needs your name, the date and the total; from $100, the GST/HST charged and your registration number; and from $500, the client's name, a brief description and the payment terms.
Should I show the federal and provincial parts of the HST?
No. If HST applies, the CRA says to show the total HST rate, such as 13% in Ontario, not the federal and provincial parts separately.
I'm not registered for GST/HST. What goes on my invoices?
No GST/HST and no registration number. If you choose not to register, you don't charge GST/HST (other than on certain taxable sales of real property), and you can't claim input tax credits.
Do I charge GST/HST on a late-payment fee?
No. The CRA says not to charge GST/HST on late-payment surcharges; the tax is payable only on the original invoiced amount. For an early-payment discount, you charge GST/HST on the full invoice amount even if the client takes the discount.
What does a GST/HST registration number look like?
It's 15 characters: your 9-digit business number, the letters RT for the GST/HST program, and a 4-digit account number, for example 123456789 RT 0001.