What the invoice must show
The CRA publishes what a buyer needs on an invoice to claim input tax credits. A seller who is a GST/HST registrant should include these items, which depend on the invoice total.
- Your business or trading name
- The invoice date
- The total amount paid or payable
- Everything in the first column
- The GST/HST charged, or a statement that the price includes it
- The status of each supply when taxable and exempt supplies are mixed
- Your GST/HST registration number
- Everything in the second column
- The buyer’s name or trading name
- A brief description of the goods or services
- The terms of payment
Frequently asked questions
Which tax do I charge?
It depends on the province where the sale is taxed: HST in Ontario and the Atlantic provinces, GST only in Alberta and the territories, and GST plus PST or QST in British Columbia, Manitoba, Saskatchewan and Quebec. The calculator shows the lines for the province you pick.
Why is tax worked out on the total and not on each line?
Taxing the sum of the taxable lines avoids rounding each line separately and matches how an invoice total is normally taxed. A line-by-line method can differ by a cent or two.
How do I show a line with no tax?
Untick Taxable on that line. It is added to the total without tax. Whether a supply is exempt or zero-rated is for you to decide using the CRA rules; the page does not decide it for you.
What information does an invoice need?
The CRA table on this page says what is required at each amount: for $500 or more, the supplier’s name, the date, the total, the tax charged, the registration number, the buyer’s name, a description and the payment terms.
Does this page file anything?
No. Nothing is sent or stored. The summary stays in your browser until you copy it.
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How we check
The tax lines come from the same calculation as our GST/HST calculator, which is compared with the CRA rate table. The tests also check the invoice total against that calculation for all 13 provinces and territories, the line arithmetic against hand-worked cases, and the CRA invoice-information thresholds ($100 and $500) against the CRA input tax credit page.
Limits: the CRA page publishes no worked invoice example, so the invoice totals are compared with our own tax calculation and hand arithmetic, not with an official calculator. Rebates, discounts, exempt and zero-rated status, small suppliers and Quebec QST rules are not modelled. This page is not legal or tax advice.