What your invoice must show for GST/HST
The details your customers need on your invoice to claim back the GST/HST you charge, by the size of the sale.
If you are registered for GST/HST, your customers who are also registered use your invoice to claim back the tax you charged them. CRA sets what the invoice must show, in three tiers by the total of the sale.
Under $100
- Your business name, or the name you trade under.
- The invoice date, or the date the tax was paid or payable.
- The total amount.
$100 to $499.99
Everything above, plus:
- Your GST/HST registration number.
- The tax. Either the GST/HST amount, or a note that the total includes it, with the rate. If a sale mixes taxable and non-taxable items, show which is which.
$500 or more
Everything above, plus:
- Your customer's name, or their business name.
- Your payment terms, such as "Net 30".
- A description of each item or service, clear enough to identify it.
Until 2021 these lines were $30 and $150. You may still see the old numbers.
Show every registration that applies
If you also charge QST, PST or RST, show that number too. Customers can't recover tax they can't trace to a registration.
Prices that include tax
You can show tax-included prices, as long as the invoice says the price includes GST/HST and shows the rate or the amount.
What CollabNorth does
Every invoice you send from CollabNorth already shows your business name, the date, your registration numbers, the customer, line descriptions, the tax by type and your payment terms. Before you send, it warns you if something is missing, like your GST/HST number.
How long to keep invoices
Six years from the end of the tax year they relate to. Keep the ones you send and the ones you receive. See Keep records for 6 years.
This is general information to help you keep your own records. It is not tax or legal advice.
Based on: CRA: Input tax credits, records you need to support your claim
Last checked: 2026-10-12