What has to be on a Canadian invoice for GST/HST?

At a minimum, the invoice or receipt must show:

• Your business or trading name
• The date of the invoice, or the date you supplied the goods or services
• The total amount payable
• Either the amount of GST/HST charged, or a clear statement that the total includes GST/HST at the applicable rate

Everything above, plus:

• Your GST/HST registration number
• The amount of GST/HST charged, or a statement that the amount includes tax with the applicable rate shown

This is the tier most contractors and freelancers land in, and the registration number is the detail most often missing.

Everything above, plus:

• The buyer's name, trading name, or the name of their authorized agent
• A description sufficient to identify each item or service supplied
• Your terms of payment
• For invoices that mix taxable and zero-rated or exempt items, an indication of which items GST/HST applies to

Not everything is taxed at the same rate. Basic groceries, most agricultural products and exported goods are generally zero-rated (taxed at 0%, and you can still claim input tax credits). Most residential rent, many health and dental services and most educational services are exempt (no tax charged, and no input tax credits on related expenses).

When one invoice contains a mixture, show the tax status line by line rather than only in the totals — that is what lets your customer split the claim correctly.

Show every registration that applies to the sale. A business selling into Quebec typically shows both its GST/HST number and its QST number; a business collecting BC PST, Saskatchewan PST or Manitoba RST shows that provincial number as well. Customers cannot recover tax they cannot trace to a registration.

Do I have to show my GST/HST number on an invoice?

Yes, if you are registered and the sale totals $30 or more. Your customer needs your GST/HST registration number to claim an input tax credit, and the CRA expects registrants to provide it on request.

Do I charge GST/HST if I am not registered?

No. You cannot charge or collect GST/HST until you are registered. Small suppliers under $30,000 of worldwide taxable revenue over four consecutive calendar quarters can stay unregistered, but many register voluntarily to claim input tax credits.

Can I show tax-included pricing?

Yes, as long as the invoice makes clear that the amount includes GST/HST and shows enough detail — the rate or the tax amount — for the customer to work out the tax they paid.

How long do I have to keep invoices?

Generally six years from the end of the last tax year the records relate to. Keep both what you issued and what you received.