CRA Invoice Requirements — What Canadian Invoices Must Include

If CRA audits your business, your invoices are the first thing they'll look at. Missing a required field can mean denied Input Tax Credits for your clients — and headaches for you.

Required Fields by Invoice Size

CRA has different requirements depending on the invoice amount.

Under $30

• Seller's business name or trading name
• Date of the transaction
• Total amount paid or payable

$30 to $149.99 (Simplified Invoice)

Everything above, plus:

• Seller's GST/HST registration number
• Whether GST/HST is included in each item's price

$150 and Over (Full Invoice)

Everything above, plus:

• Buyer's name or trading name
• Payment terms (e.g., Net 30)
• A description sufficient to identify each supply
• The tax rate charged on each item
• The total tax charged, broken out by type (GST, HST, PST, QST)

Common Mistakes

Missing the GST/HST number. Your 9-digit Business Number followed by "RT0001" must appear on every invoice of $30 or more. Without it, your client can't claim their Input Tax Credit.

Not breaking out the tax. "Total: $1,130" isn't enough. You need to show the subtotal, the tax amount, and the tax rate separately.

Wrong tax type. If you charge HST to a client in a non-HST province, or GST to a client in an HST province, the invoice is technically incorrect.

Quebec Has Extra Rules

If you invoice Quebec clients, Bill 96 requires that French be at least as prominent as English on commercial documents. This includes invoices. A bilingual invoice satisfies the requirement.

Revenu Québec also requires your QST registration number (separate from your GST number) on invoices to Quebec clients.

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