2026-10-20・Automation / Small business / Canada tax

What a GST/HST invoice must show in Canada - a checklist and invoice template layout

If you are registered for GST/HST in Canada, sooner or later a business customer will say: "Can you send me a proper invoice? I need it for my input tax credits."

What makes an invoice "proper"? The answer depends on the size of the sale. This article explains the rules in plain English and gives you a checklist and an invoice layout you can copy into Excel, Google Sheets or your invoicing app.

Everything below was checked against Canada Revenue Agency (CRA) pages on canada.ca on October 20, 2026. Rules can change. Check the linked pages, or ask your accountant, if you are not sure.

Why invoice details matter

When a GST/HST registrant buys something for their business, they can usually claim back the GST/HST they paid as an input tax credit (ITC). To support that claim, they need documents that show certain information.

The CRA says that if your customers ask you for an invoice or receipt so they can claim ITCs, you have to give them specific information. What you must include depends on the total amount of the sale.

So a missing line on your invoice is not just untidy. It can cause problems for your customer, and they will come back to you to fix it.

The three levels

The CRA's table of input tax credit information requirements works in three bands:

An "intermediary" here means a registrant acting as your agent, facilitating the sale, or acting as a billing agent.

The easiest approach for a small business: put all nine items on every invoice, whatever the amount. Then you never have to think about which band a sale falls into.

Showing the tax

The CRA says you have to let your customers know if GST/HST is being applied to their purchases. You can do this in one of three ways:

• show that the tax is included in the total,
• show the tax as a separate amount, or
• show the applicable rate.

For HST, the CRA says you show the total HST rate, not the federal and provincial parts separately.

Showing the tax as a separate line is usually the clearest for business customers. They can copy the number straight into their bookkeeping.

Your registration number

When you register, the CRA gives you a 15-digit GST/HST registration number (as the CRA describes it). It is made of:

• your 9-digit business number,
• the two letters RT (the program identifier for GST/HST), and
• a 4-digit account number.

The CRA's example looks like this: 123456789 RT 0001. Use your full number on invoices, not just the 9-digit business number.

Do you need to be registered at all?

If you are a small supplier, you generally do not have to register. The CRA's threshold is $30,000 of taxable supplies (worldwide, including associates):

• If you go over $30,000 in a single calendar quarter, you are no longer a small supplier, and you have to charge GST/HST on the sale that took you over.
• If you go over $30,000 over the previous four (or fewer) consecutive calendar quarters, you are also no longer a small supplier. The CRA page explains exactly when this takes effect.
• The CRA says you will have to register within 29 days of your effective date of registration.

Check the CRA page linked below for the exact timing in your situation.

Invoice template layout

Here is a layout that covers every item in the table above. You can build it as one sheet in Excel or Google Sheets.

------------------------------------------------------------
 [Your business or trading name]                  INVOICE
 [Address]  [Email]  [Phone]
 GST/HST Reg. No.: 123456789 RT 0001

 Invoice no.: 2026-0142          Invoice date: 2026-10-20
 Bill to: [Customer name or trading name]
          [Customer address]

 Description                     Qty   Unit price   Amount
 Website maintenance, October     1      400.00     400.00
 Domain renewal (1 year)          1       25.00      25.00
------------------------------------------------------------
                                  Subtotal           425.00
                                  GST/HST (rate %)    [tax]
                                  TOTAL               [total]

 Terms: Payment due within 30 days of invoice date.
------------------------------------------------------------

How each part maps to the rules:

If an invoice mixes taxable and exempt items, add a short "Tax status" column (for example "Taxable" or "Exempt") so each line's status is clear.

Spreadsheet tips

• Keep your business name, address and registration number in a separate "Settings" tab, and link to them. Then you never mistype the number.
• Calculate the tax with a formula from the subtotal and a rate cell, so the total always adds up.
• Use a running invoice number, such as 2026-0142, and never reuse a number.
• Save each invoice as a PDF with a clear file name, for example 2026-10-20_CustomerName_2026-0142.pdf.

Checklist before you send

Use this every time, or build it into your template as a final check:

1. Business or trading name is correct.
2. Full GST/HST registration number is shown (e.g. 123456789 RT 0001).
3. Invoice date is filled in.
4. Customer's name or trading name is shown.
5. Each line has a short, clear description.
6. Taxable and exempt items are marked, if the invoice has both.
7. GST/HST is shown as a separate amount, or the invoice says the price includes it at the applicable rate.
8. For HST, the total rate is shown, not split into parts.
9. Total amount is correct.
10. Payment terms are stated.
11. A PDF copy is saved in your records.

Why it is worth getting right

The CRA gives most registrants four years to claim ITCs. That means a customer may come back to an old invoice long after the sale. An invoice that already has every item saves both of you a lot of emails.

Find out what else you could automate

Building invoices from a template, numbering them and filing the PDFs is easy to automate once the layout is right. Our free Small Business Automation Check asks which country you are in, your industry and your tasks, and shows which jobs are easiest to automate and how to start.

Sources

• CRA: Input tax credits
• CRA: RC4022 General Information for GST/HST Registrants
• CRA: When to register for and start charging the GST/HST

This article is general information, not tax or legal advice.