Mandatory fields
| Field | When it applies |
|---|---|
| The supplier's or intermediary's business name | Always |
| The date of the invoice | Always |
| The total amount paid or payable | Always |
| The GST/HST paid or payable, or a statement that it is included, with the rate | Supplies of CAD 100 or more |
| The supplier's GST/HST registration number | Supplies of CAD 100 or more |
| The buyer's name or trading name, the terms of payment, and a description of the supply | Supplies of CAD 500 or more |
The rules at a glance
| Rule | In Canada | Source |
|---|---|---|
| Tax | GST/HST | Canada Revenue Agency |
| Sequential number required | No | Canada Revenue Agency |
| Keep records for | 6 years | Canada Revenue Agency |
| Reverse charge wording | Not verified | n/a |
| Simplified invoice threshold | CAD 100 and CAD 500 | Canada Revenue Agency |
| E-invoicing | Not verified | n/a |
"Not verified" means we could not read the value off a primary source, so we do not state one. It is not a claim that no rule exists. See our methodology.
How long to keep invoices
6 years. Records are generally kept for six years.
The thresholds are CAD 100 and CAD 500, whatever else you have read
This is the single most useful thing on this page. Almost every secondary source, including guides that are otherwise careful, still quotes CAD 30 and CAD 150 as the tiers for GST/HST input tax credit information. The live CRA table has three tiers, built on CAD 100 and CAD 500.
It matters in a specific way. The requirements are framed from the buyer's side: they set out what a buyer needs on a document in order to claim an input tax credit. So if you are the supplier and your invoice is missing something at the CAD 100 or CAD 500 level, the cost lands on your customer, who cannot recover the tax. That is the kind of omission that gets an invoice sent back rather than paid.
Canada is also unusual in this set for having no single rate to quote. GST is 5 percent federally, and in provinces that harmonised, HST combines the federal and provincial components at 13 to 15 percent. There is no one Canadian rate, which is why this page does not state one.
Making the invoice
Once you know what your invoice needs, the invoice generator builds it in your browser. It has a tax field, a discount field, VAT number fields for both parties and a notes field for wording such as a reverse-charge statement. Nothing you type is uploaded.
This page describes published requirements. It is not advice on your own situation, and whether a rule applies to you depends on facts we do not have. For that, go to Canada Revenue Agency directly or talk to an accountant.