GST Invoice Template (Canada)

If you’re a GST/HST registrant billing a client in a province that doesn’t use HST (Alberta, the territories, or a non-participating province for that particular sale), your invoice needs to show GST — currently 5% — as its own clearly labelled line, not folded into your rate.

What the CRA actually requires on the invoice

For invoices or receipts under $30 in total, the GST/HST registration number isn’t required. For most freelance and contractor invoices, which exceed that, the CRA expects:

• Your business name (or the name you operate under)
• Your GST/HST registration number, if you’re a registrant
• The date of the invoice
• The total amount paid or payable
• An indication of which items are taxable, and at what rate, when an invoice mixes taxable and non-taxable or zero-rated supplies

When you’re actually required to charge it

You only charge GST if you’re registered — and you’re only required to register once you stop being a “small supplier.” The CRA’s small-supplier threshold is $30,000 in worldwide taxable supplies, tested two ways: if you exceed $30,000 in a single calendar quarter, or if your total over four consecutive calendar quarters exceeds $30,000. Below that, registration is optional (some freelancers register voluntarily early on, mainly to claim input tax credits on business purchases). Full details: canada.ca — When to register for and start charging the GST/HST.

Common mistakes

Labelling it just “Tax.” Show the actual name and rate — “GST (5%)” — so the client (and you, at tax time) can tell at a glance what was charged.

Charging GST before registering. It’s not legal to collect GST/HST before you have a registration number, even if you expect to cross the threshold soon.

Forgetting your registration number on the invoice. Some business clients’ accounts payable departments won’t process an invoice that claims GST without a registration number to verify it against.

This page is general information, not tax advice, and GST/HST rules can change — verify your specific situation against the CRA source linked above or with an accountant.