What to Include on a Canadian Invoice (CRA Requirements 2026)

Getting your invoice right isn't just about looking professional—it's a legal requirement. The Canada Revenue Agency (CRA) has specific rules about what must appear on every invoice you send. Miss one field, and your invoice might not be tax-compliant, which can create headaches at tax time or trigger an audit.

This guide covers every mandatory field, province-specific tax rules (including Quebec's QST), what to do if you're under the $30,000 threshold, and the most common mistakes to avoid.

Why Invoice Requirements Matter in Canada

Under the Excise Tax Act, suppliers registered for GST/HST must issue invoices that meet specific CRA documentation requirements. These requirements exist so the CRA can:

• Verify that the correct amount of tax was charged
• Allow businesses to claim Input Tax Credits (ITCs)
• Track compliance across the supply chain

If your invoice is missing a required field, your client may not be able to claim their ITCs—and they won't be happy about it. During a CRA audit, incomplete invoices can result in reassessments, penalties, and interest charges.

The good news: the requirements aren't complicated. Here's exactly what you need.

The 7 Mandatory Fields on a Canadian Invoice

1. Your Business Name (or Your Name)

Your invoice must clearly identify who is supplying the goods or services:

• Your legal name if you're a sole proprietor
• Your registered business name (or both)
• Your corporation name if you're incorporated

2. Your GST/HST Registration Number

If you're registered for GST/HST, your 9-digit Business Number (BN) must appear on all invoices over $30. Format: 123456789 RT0001

If your revenue is under the $30,000 threshold and you're not yet registered, skip this field. But once you register, it becomes mandatory on every invoice.

Never add GST/HST to an invoice if you're not registered—this is a serious offence under the Excise Tax Act.

3. The Invoice Date

The date you issued the invoice. This matters for:

• Determining when the tax becomes due to the CRA
• Tracking payment terms (e.g., net 30 from invoice date)
• Business record-keeping purposes

4. A Unique Invoice Number

Every invoice must have a unique sequential reference number. CRA auditors look for gaps in invoice sequences, so:

• Never reuse invoice numbers
• Never skip numbers—gaps look suspicious to auditors
• Use a clear, sequential format (e.g., INV-001 or PM-2026-001)

5. Your Client's Name and Address

For invoices over $150, you must include the recipient's full name and address. For invoices under $150, this is optional—but it's best practice to always include it.

6. A Description of Goods or Services

Be specific. Vague descriptions don't satisfy CRA requirements or your client's accounting records.

Good examples:

• "Web design — 15 hours @ $80/hour"
• "Monthly bookkeeping services — March 2026"
• "Logo design and brand identity package"

Avoid vague labels like "Services", "Work completed", or "Consulting fees".

7. The Total Amount, Including Taxes

Your invoice must clearly show:

• The subtotal (pre-tax amount)
• The GST/HST rate applied and the tax amount
• QST separately if invoicing Quebec clients
• The total amount due including all taxes

Province-by-Province Tax Rates

The tax you charge depends on your client's province, not yours.

For HST provinces (Ontario, New Brunswick, Nova Scotia, PEI, Newfoundland), a single HST line is sufficient. For Quebec and PST provinces (BC, Manitoba, Saskatchewan), show GST and the provincial tax as separate line items.

Quebec Invoices: QST / TVQ Rules

If you're registered for QST, your Quebec invoices must also include:

• Your QST registration number (format: 1234567890 TQ 0001)
• The QST amount as a separate line item
• The QST rate (9.975%)

QST is calculated on the subtotal before GST, not on the GST-inclusive amount.

Calculation example: Subtotal $1,000.00 — GST (5%): $50.00 — QST (9.975% of $1,000): $99.75 — Total: $1,149.75

Under Loi 96 (Bill 96), businesses operating in Quebec must be able to provide invoices in French upon request.

What If You're Under the $30,000 Threshold?

If your total annual revenue across 4 consecutive calendar quarters is under $30,000 CAD, you're considered a small supplier and don't need to register for GST/HST.

What this means for your invoices:

• Do not charge GST/HST — you're not authorized to collect it
• Do not include a registration number — you don't have one yet
• You can add a note: "GST/HST not applicable — small supplier"

Once you cross the $30,000 threshold, you have 29 days to register before you must start charging. Use Paymavo's tax calculator at paymavo.com/tax-calculator to track your revenue and know exactly when to register.

Minimum Requirements by Invoice Amount

CRA has simplified requirements based on the total invoice amount:

6 Common Invoicing Mistakes to Avoid

1. Missing your GST/HST number. Once registered, your Business Number must appear on every invoice. Missing it prevents your client from claiming their ITCs.

2. Charging the wrong tax rate. Always apply taxes based on the client's province, not yours. Charging Ontario's 13% HST to an Alberta client (who should only pay 5% GST) is a real liability.

3. Using vague service descriptions. "Services rendered" doesn't satisfy CRA requirements. Be specific: what you delivered, when, and at what hourly or flat rate.

4. Gaps in invoice numbering. Missing numbers in your invoice sequence can trigger questions during a CRA audit. Always number sequentially without gaps.

5. Confusing HST with GST + PST. British Columbia, Manitoba, and Saskatchewan still use separate GST + PST—don't consolidate them into a single "HST" line.

6. Not keeping records long enough. CRA requires you to keep all business records, including invoices, for at least 6 years from the end of the tax year they relate to.

Invoice Checklist

Before sending any invoice, verify:

• Your name or business name
• GST/HST registration number (if registered)
• QST registration number (if registered in Quebec)
• Invoice date
• Unique sequential invoice number
• Client name and address (required if invoice > $150)
• Clear description of services or goods
• Subtotal (pre-tax)
• Tax line items with rates (GST/HST, QST separately if applicable)
• Total amount due
• Payment terms and due date

Create CRA-Compliant Invoices in 30 Seconds

Manually managing all these requirements on every invoice is tedious and error-prone. Paymavo handles it automatically:

• Automatic tax detection — applies the correct GST/HST/QST rate based on your client's province
• CRA-compliant format — all mandatory fields included by default
• Sequential invoice numbering — managed automatically, no gaps ever
• Quebec QST support — separate QST line items with your registration number
• All of this is free — no credit card required

Use our free invoice generator at paymavo.com/invoice-generator to send your first CRA-compliant invoice in under 30 seconds.

Frequently Asked Questions

Q: Do I need to include my home address on invoices? CRA doesn't require your address on invoices. Only the recipient's address is mandatory for invoices over $150. A business address or P.O. box is professional but optional.

Q: Are electronic invoices accepted by CRA? Yes. Invoices sent by email are fully accepted by the CRA, as long as they include all required fields.

Q: How long must I keep my invoices? At least 6 years from the end of the tax year they relate to.

Q: What if my client is outside Canada? International sales may be zero-rated for GST/HST purposes—meaning you don't charge tax. But you should still issue an invoice with your GST/HST number showing a $0 tax amount.

Q: Do I need to invoice in French in Quebec? Under Loi 96, businesses must provide documents in French upon request. If your client is a French-speaking Quebecer, you should be able to send a French-language invoice.

Last updated: March 2026