How to Make an Invoice in Canada
Canadian invoicing has one rule that surprises everyone: you charge your customer’s province’s tax, not your own. A Calgary freelancer invoicing a Toronto client charges 13% Ontario HST — not Alberta’s 5% GST — because the place-of-supply rules follow the buyer. Add three documentation tiers (the rules change at $30 and again at $150, tax included) and a rate table that shifted as recently as April 2025 when Nova Scotia cut to 14%, and a template from three years ago is quietly wrong. The generator below is preset to Canadian rules — GST/HST by province, business number field, e-transfer payment block — and everything you type stays on your device.
Rate depends on the customer’s province — 5% GST, or HST 13–15% in participating provinces. Pick below.
| Description | Qty | Rate | Amount |
|---|---|---|---|
| — | 1 | $0.00 | $0.00 |
Choose "Save as PDF" in the print dialog. Nothing you type leaves this page — the profile you save is stored only in this browser.
Every province, every rate, every line
Thirteen provinces and territories, four different invoicing patterns. Pick where your customer is and see exactly what the tax section of the invoice should look like.
Pick the buyer’s province — the tax lines on a $1,000 invoice change with it.
One combined HST line — don’t split it into federal and provincial parts.
Why the customer’s province wins
Since 2010 the place-of-supply rules have keyed GST/HST to where the supply is made — generally where goods are delivered or where the customer receiving the service is — rather than where the seller happens to sit. It’s the opposite of what intuition says, and it means a remote worker in one province needs the whole rate table, not just their own number. The patterns: HST provinces (Ontario 13%, Nova Scotia 14%, New Brunswick, Newfoundland and Labrador, and PEI at 15%) get a single combined line — never split it into federal and provincial parts. GST-only jurisdictions (Alberta and the three territories) get one 5% line. Split provinces (BC, Saskatchewan, Manitoba) get GST and PST as two separate lines — different taxes, different registrations. And Quebec pairs GST with 9.975% QST calculated on the subtotal, administered by Revenu Québec rather than the CRA.
The $30 and $150 documentation tiers
Like New Zealand, Canada scales invoice requirements with the sale value — but with much lower goalposts, and the amounts include tax. Under $30: your business name, the date, the total, and an indication that tax was charged. From $30 to $149.99: add your GST/HST registration number — the 15-character 123456789RT0001 format — plus the tax amount, rate, or an "includes GST/HST" statement. At $150 or more: add the buyer’s name or trading name, a proper description, the terms of payment, and tax shown per supply. These tiers exist because they’re what your business customers must hold to claim input tax credits — a missing registration number on a $200 invoice doesn’t hurt you, it torpedoes their tax claim, and CRA auditors disallow ITCs over exactly this.
The $30,000 threshold and the 29-day trap
You’re a "small supplier" — no obligation to register or charge GST/HST — until your worldwide taxable revenue exceeds $30,000 in a single calendar quarter or across four consecutive quarters. Cross the line and two clocks start: you have 29 days to register, but you must charge tax from the date you exceeded the threshold, not the date your registration comes through. Many freelancers register voluntarily before they must, to claim input tax credits on their expenses — worthwhile if your clients are businesses that can claim the tax back anyway. Keep every invoice, issued and received, for six years from the end of the relevant tax year; PDFs are fine. And as everywhere on this site: general information, not tax advice — the CRA, Revenu Québec and an accountant are the authorities for your own situation.
Frequently asked questions
CRA scales the requirements with the sale amount, tax included. Under $30: your business name, the date and the total, with an indication that GST/HST was charged. From $30 to $149.99: add your GST/HST registration number and the tax amount, rate, or a statement that tax is included. At $150 or more: also add the buyer’s name or trading name, a description of the goods or services, the terms of payment, and the tax shown for each supply.
The customer’s, under the place-of-supply rules — generally where the goods are delivered or the service is supplied, not where your business sits. A Calgary freelancer invoicing a Toronto client charges 13% Ontario HST, not Alberta’s 5% GST. HST provinces get one combined line; GST-plus-PST provinces (BC, Saskatchewan, Manitoba) get two separate lines; Quebec gets GST plus QST at 9.975% calculated on the subtotal.
GST only, 5%: Alberta, Yukon, Northwest Territories, Nunavut. HST: Ontario 13%, Nova Scotia 14% (reduced from 15% on 1 April 2025), New Brunswick, Newfoundland and Labrador, and PEI 15%. GST plus separate provincial tax: BC (5% + 7% PST), Saskatchewan (5% + 6% PST), Manitoba (5% + 7% RST), Quebec (5% + 9.975% QST on the subtotal).
Once your worldwide taxable revenue exceeds $30,000 in a single calendar quarter or over four consecutive quarters, you stop being a "small supplier" — you have 29 days to register, and you must start charging from the date you crossed the line, not the date you registered. Below the threshold registration is voluntary, and often worthwhile to claim input tax credits. In Quebec, Revenu Québec administers the system rather than the CRA.
A 15-character business number in the format 123456789RT0001, issued when you register. It must appear on invoices for sales of $30 or more (tax included) — without it, your business customers can’t claim their input tax credits, and CRA auditors can disallow claims over a missing or mismatched number.
Six years from the end of the tax year they relate to, for invoices issued and received. Digital copies are acceptable. If you spot an error, issue a corrected invoice or credit note rather than editing the original. This page is general information, not tax advice — the CRA (or Revenu Québec) and an accountant are the authoritative sources for your situation.
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