It depends on the total. Every invoice needs your business name, the invoice date and the total. From $100, add your GST/HST registration number and the tax charged with its rate. From $500, add your client's name, a short description of the work, and the payment terms. Build your template to the $500 list and every invoice you send is covered.
Why does the list matter if the client already agreed to pay?
Because your registered clients claim back the GST/HST they pay you, and they can only do that with an invoice that carries the right details. The CRA calls these input tax credits. If your invoice is missing your number or the tax amount, the client's bookkeeper can't claim the credit, so they hold the invoice and email you for a corrected one.
That email is the cost. A missing line turns your invoice into a question, and every question pushes your payment back until the corrected invoice arrives.
What has to be on an invoice under $100?
Three things: your business or trading name, the invoice date, and the total amount. That's enough for a small client to claim the credit. Your GST/HST number isn't required at this size, but put it on anyway. It costs nothing, and the same template then works at every size.
What has to be on an invoice from $100 to $499.99?
Everything above, plus:
- Your GST/HST registration number, the full 15 characters, for example
123456789 RT0001. - The GST/HST charged, either as a dollar amount or as a statement that the total includes GST/HST at the rate that applies.
- The status of each item, if the invoice mixes taxable and exempt work. Freelance services are taxable unless they fall in an exempt category.
The number is the one people forget. Our guide on where your GST/HST number goes on an invoice shows the placement.
What has to be on an invoice of $500 or more?
Everything above, plus three more:
- Your client's name, or their trading name, or the name of the person authorized to buy for them.
- A brief description of what you did. "Website redesign, 4 pages" works. "Services" on its own gets sent back.
- The payment terms, such as "Due in 30 days" or a due date.
This is the full list, and it's the one to build your template around. A careful client's bookkeeper will also check your GST/HST number against the CRA registry, so make sure the business name on the invoice matches the one the CRA has on file.
How should the tax line look?
Name the tax and print the rate: "GST (5%)", "HST (13%)", "HST (15%)". For HST, show one combined rate. The CRA says not to split HST into its federal and provincial parts on the invoice.
The rate you charge depends on where your client is. Our post on the GST/HST rate for a client in another province covers it.
What changes for clients in Quebec?
Two things. GST and QST are separate taxes, and from $100 the invoice needs both your GST and your QST registration numbers. The tax itself can be one combined amount if the invoice says it includes both GST and QST, so "GST + QST (14.975%)" works. Under $100, Revenu Québec still wants the QST amount and a short description on the invoice.
Does the invoice date matter for GST/HST?
Yes. The invoice date decides which reporting period the GST/HST belongs to, whether or not the client has paid yet. Date the invoice the day you send it. Back-dating or leaving it blank makes your own return harder to reconcile.
What's the fastest way to get this right on every invoice?
Fix it once in the template. Your business name, your full GST/HST number and a tax line that names the tax and the rate belong on every invoice, at every size. Then the only things that change per invoice are the client, the description, the amount and the due date.
In Loot you enter your GST/HST number once in your account settings, and it prints on every invoice and quote PDF. The tax row names the tax and prints the exact rate, and every invoice carries your client's name, your line items and a due date. Loot is built in Canada for Canadian freelancers, and it's free to start.
Frequently asked questions
What information is required on a GST/HST invoice in Canada? For invoices of $500 or more: your business name, the invoice date, the total, your GST/HST registration number, the GST/HST charged or a statement that the total includes it, your client's name, a brief description of the work, and the payment terms. Smaller invoices need fewer items.
Do I have to put my GST/HST number on every invoice? The CRA requires it on invoices of $100 or more for your client to claim input tax credits. Under $100 it's optional, but putting it on every invoice keeps one template working at every size.
Do I show GST and the provincial part of HST separately? No. For HST, show the single combined rate, for example "HST (13%)". The CRA says not to split HST into its federal and provincial parts on an invoice.
What happens if my invoice is missing required GST/HST information? Your client can't claim the input tax credit on it, so their bookkeeper will ask you for a corrected invoice before releasing payment. Fixing your template once prevents the back-and-forth.
Do Quebec invoices need a QST number? Yes, from $100. Invoices of $100 or more need both the GST and QST registration numbers. The tax can be shown as one combined amount if the invoice states that it includes both GST and QST.
This is general information and not tax advice. Checked against the CRA's input tax credit requirements and Revenu Québec's invoice rules. For a specific situation, talk to an accountant or call the CRA.