GST Invoice Requirements in Canada — What You Must Include

Who needs to charge GST/HST in Canada?

If you supply taxable goods or services in Canada and your total revenues exceed $30,000 in a single calendar quarter or over four consecutive quarters, you are required by law to register for GST/HST and collect it from your clients.

This $30,000 threshold applies to most self-employed individuals, freelancers, and small business owners regardless of structure — sole proprietor, partnership, or corporation. What matters is the volume of taxable supplies you make.

The $30,000 test applies to revenue from taxable and zero-rated supplies only. Exempt supplies — residential rents, certain medical services — do not count toward the threshold. If your revenue comes entirely from exempt supplies, you may not need to register, though confirm this with the CRA or a tax professional for your specific situation.

You may also register voluntarily before hitting the threshold. Voluntary registration allows you to claim input tax credits (ITCs) on GST you pay for business expenses — effectively recovering that tax. Many new businesses register on day one for exactly this reason.

What must appear on a GST invoice?

The CRA specifies different information requirements depending on the invoice total. Three tiers apply:

Under $30: Business name, invoice date, total amount. No GST number required.

$30 to $149.99: Above, plus a statement that GST is included or the GST amount and rate shown separately. GST number strongly recommended.

$150 or more (full invoice): All of the following are required:

1. Your full business name (as registered)
2. Your GST/HST registration number (Business Number + RT 0001)
3. Invoice date issued
4. Date supply was made (if different from invoice date)
5. Recipient's name or trading name, and address
6. Description of goods or services supplied
7. Total amount charged before tax
8. GST/HST rate applied to each supply
9. Total GST/HST charged, shown separately from the subtotal

Missing any of these elements means your client cannot claim an input tax credit on your invoice. Issue complete invoices every time.

GST number format and how to register

Canada's GST/HST registration number is called a Business Number (BN). It's a 9-digit number issued by the CRA, followed by a program identifier and reference number. For GST/HST purposes the full number is:

"RT" stands for Revenue — Tax (GST/HST). "0001" is your first GST/HST account. On invoices, write it as: GST/HST # 123456789 RT 0001. Both the long and short formats are acceptable; the key is it appears clearly.

To register, apply online through CRA's My Business Account, by phone at 1-800-959-5525, or by mail using form RC1. Online registration is fastest — you'll typically receive your BN within minutes and can start collecting tax immediately. If you're already incorporated, you likely have a BN; you simply need to add a GST/HST program account to it.

How to calculate GST and HST

The federal GST rate is 5%. In provinces that have harmonized their provincial sales tax with the federal GST, the combined HST rate applies instead.

Always show tax as a separate line item. Do not embed it in line item prices unless you explicitly state totals are GST-inclusive.

Provincial tax differences

HST provinces (one combined rate, administered federally):

• Ontario: 13%
• New Brunswick: 15%
• Newfoundland and Labrador: 15%
• Nova Scotia: 15%
• Prince Edward Island: 15%

GST + separate provincial tax:

• British Columbia: 5% GST + 7% PST (charged separately)
• Manitoba: 5% GST + 7% PST (charged separately)
• Saskatchewan: 5% GST + 6% PST (charged separately)
• Quebec: 5% GST + 9.975% QST (charged separately; QST administered by Revenu Québec)

GST only, no provincial tax:

• Alberta: 5% GST
• Northwest Territories, Nunavut, Yukon: 5% GST

The province that determines the applicable rate is generally where the supply is made — for services, typically where the recipient is located. If you're based in BC and invoicing an Ontario client, you generally charge Ontario's 13% HST, not BC's GST+PST. This surprises many freelancers.

Input tax credits — claiming GST back

One of the most valuable benefits of GST registration is the ability to claim input tax credits. An ITC lets you recover GST/HST you paid on goods and services purchased for your business.

Example: you pay a software subscription of $100 + $5 GST = $105. You claim that $5 back as an ITC on your GST/HST return. Over a year — equipment, software, office supplies, professional fees — this adds up meaningfully.

To claim an ITC, you must have a valid invoice from the supplier. This is why compliant invoicing matters to your clients — if you don't issue a proper invoice with your GST number, they can't claim the ITC. For B2B work, many corporate clients will request a compliant invoice before paying.

ITCs cannot be claimed on personal-use expenses or exempt supplies. Meals and entertainment are limited to 50%. You must claim ITCs within 4 years of the due date of the return for the period in which the ITC first became claimable.

Record-keeping requirements

The CRA requires you to keep all GST/HST-related records for a minimum of 6 years from the end of the last tax year to which they relate. This includes invoices you issued, invoices you received (for ITC purposes), bank statements, and supporting documentation.

Records can be kept electronically — no paper originals required, as long as digital copies are complete, legible, and accessible. Specific records to maintain:

• Copies of all invoices issued (including GST amounts)
• All supplier invoices where you're claiming an ITC
• GST/HST returns and CRA correspondence
• Bank records showing tax collected and remitted
• Records of zero-rated or exempt supplies

The penalty for failing to keep adequate records is up to $10,000. If you close your business, the 6-year obligation continues from the closure date. Do not delete old invoices.

How GetMeInvoice handles Canadian GST automatically

Manually tracking GST rates by province, formatting your Business Number correctly, and ensuring every invoice meets CRA requirements is tedious. GetMeInvoice handles it entirely.

Enter your Business Number once during setup. From that point, it appears correctly formatted on every invoice. Set your home province, and GetMeInvoice applies the correct rate based on your client's location — automatically. A new Ontario client gets 13% HST. An Alberta client gets 5% GST. A BC client gets GST and PST as separate lines.

Each invoice shows the tax amount as a separate line item with the applicable rate and your full GST/HST registration number, exactly as the CRA requires. At quarter-end, pull a GST/HST summary report showing total tax collected — ready to use when filing your return.