PaperternCACanada

Canada · Guide

What a business invoice must show in Canada (2026)

Checked 25 September 2026 against Canada Revenue Agency (CRA) guidanceRe-checked whenever the tax office announces a change, and at the start of each tax yearSources listed at the end

Canada has no required "tax invoice" title. What your customer needs to claim input tax credits depends on the amount: under $100, your name, the date and the total; from $100, also your GST/HST registration number and the tax charged; from $500, also the customer's name, a description and the payment terms. In Quebec, show QST and your QST number too.

Make one now
The Canadian maker applies these rules and checks your document as you type.
Open the maker

Which document, when

DocumentWhen it applies
Invoice/receipt supporting ITC - under $100Information required for buyer's input tax credit claim (SOR/91-45 s.3); no 'tax invoice' title required
Invoice supporting ITC - $100 to $499.99As above
Invoice supporting ITC - $500 or moreAs above

What each document must show

Invoice/receipt supporting ITC - under $100

  1. Supplier's (or intermediary's) business or trading name
  2. Invoice date or date tax paid/payable
  3. Total amount paid or payable
  4. Quebec (QST only): amount of tax and description of property or service

Invoice supporting ITC - $100 to $499.99

  1. All under-$100 fields
  2. Total GST/HST charged, or statement that amount includes GST/HST at applicable rate
  3. Where mixed supplies, indication of which are taxable
  4. Supplier's (or intermediary's) GST/HST registration number
  5. Quebec: amount of GST and QST, and supplier's GST and QST registration numbers; description (QST)

Invoice supporting ITC - $500 or more

  1. All $100-$499.99 fields
  2. Buyer's name or trading name, or authorized agent's name
  3. Brief description of property or services
  4. Terms of payment

If you are not registered for GST/HST

If you choose not to register, you do not charge GST/HST (other than certain real property supplies) and cannot claim ITCs.

Tax rates

GST 5%, HST 13%, HST 14%, HST 15%, QST 9.975%, Zero-rated 0%

Tax numbers

NumberFormatCheck
GST/HST registration number9-digit business number + RT + 4 digits, e.g. 123456789 RT 0001Papertern checks the format only.
QST registration number (Quebec)Includes the letters TQ, e.g. 1234567890 TQ 0001 (Revenu Québec does not publish a full specification)Not checked.

How long to keep invoices

6 years, according to CRA.

E-invoicing

No federal or Quebec mandate found.

Quotes and receipts

Quotes: No federal requirement found. Receipts: Same ITC information tiers apply.

Not yet confirmed

We could not confirm these points on an official page, so Papertern does not rely on them: BN checksum; QST registration number format; PST rules (BC, MB, SK); Absence of e-invoicing mandate; Date-format convention.

Sources

  1. www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/calculate-prepare-report/input-tax-credit.html
  2. laws-lois.justice.gc.ca/eng/regulations/sor-91-45/page-1.html
  3. www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4022/general-information-gst-hst-registrants.html
  4. www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/charge-collect-which-rate/calculator.html
  5. www.canada.ca/en/revenue-agency/services/tax/businesses/topics/keeping-records/where-keep-your-records-long-request-permission-destroy-them-early.html
  6. www.revenuquebec.ca/en/businesses/consumption-taxes/gsthst-and-qst/collecting-gst-and-qst/preparing-invoices/
  7. www.revenuquebec.ca/en/businesses/consumption-taxes/gsthst-and-qst/collecting-gst-and-qst/calculating-the-taxes/
  8. www.revenuquebec.ca/en/businesses/consumption-taxes/gsthst-and-qst/registering-for-the-gst-and-qst/
General information, not tax or legal advice. Rules change; the dates above show when we last checked. If your situation is unusual, ask your accountant or CRA.