What needs to be on an invoice in Canada?
A plain-language summary — not tax advice. When in doubt, confirm with the CRA or an accountant.
The Canada Revenue Agency (CRA) doesn't require a specific invoice template, but it does expect certain information to be present — and how much depends on the total amount of the invoice. This matters most for GST/HST-registered businesses, since your client may need your invoice to claim an Input Tax Credit (ITC).
Required fields by amount
| Invoice total | What's required |
|---|---|
| Under $30 CAD | Supplier name, date, and total amount |
| $30 – $150 CAD | All of the above, plus your GST/HST registration number and payment terms |
| Over $150 CAD | All of the above, plus the client's name, an itemized description of each product or service, and the tax amount for each type of tax shown separately |
Good practice for every invoice
Regardless of the amount, it's good practice to always include:
- Your business name and address
- Your GST/HST registration number, if you're registered
- A unique, sequential invoice number
- The issue date and due date
- Your client's name and address
- An itemized description of what was provided, with quantity and unit price
- Each tax shown separately by type (e.g. GST and PST, not a single blended figure)
- The total amount and the currency
- Payment terms (e.g. "Net 30" or how you'd like to be paid)
You can fill in all of these fields — and quickly apply the right tax rate for your client's province — with the free invoice generator on this site.
One important detail
The supplier name on the invoice should match the name on file in the CRA's GST/HST registry exactly. A mismatch can cause a client's Input Tax Credit claim to be denied at audit, even if everything else on the invoice is correct.
How long to keep invoices
As a general rule, keep your invoices and supporting records for six years from the end of the last tax year they relate to. The CRA can request that you keep them longer in some cases.
What about sales tax?
Which tax applies — and at what rate — depends on your client's province. See our GST/HST/PST/QST rates by province guide for the current breakdown.