How this is worked out
Two things have to be right on a Canadian invoice: the tax, and the information your customer needs in order to claim it back.
The tax follows the place of supply, not where you are. Five provinces use a single harmonised tax — Ontario at 13%, New Brunswick, Newfoundland and Labrador and Prince Edward Island at 15%, and Nova Scotia at 14% since 1 April 2025. British Columbia, Saskatchewan and Manitoba charge 5% GST plus a separate provincial sales tax that is not part of the GST system. Alberta and the three territories charge GST alone. Quebec charges 5% GST plus 9.975% QST, as two separate lines, both calculated on the pre-tax amount.
The information requirements step up twice. Under $100 the CRA asks only for your name or trading name, the date, and the total. From $100 your customer also needs the total GST/HST charged — or a statement that the amount includes tax at the applicable rate — and your GST/HST registration number. From $500 they additionally need the buyer's name, a brief description of what was supplied, and the terms of payment.
Those thresholds changed. They were raised to $100 and $500, from $30 and $150, on 20 April 2021. A great deal of published guidance still quotes the old numbers.
Getting this wrong usually costs your customer rather than you: without the required information they cannot claim the input tax credit, so they will ask you to reissue.
A worked example
- First line
- 8 × $150.00 = $1,200.00
- Second line
- 24 × $125.00 = $3,000.00
- Subtotal
- $4,200.00
- Place of supply
- Ontario — HST 13%
- HST
- $546.00
- Total due
- $4,746.00
- Threshold tier reached
- $500 or more — every CRA item applies
- The same invoice in Quebec
- GST $210.00 + QST $418.95 = $4,828.95
- The same invoice in Alberta
- GST $210.00 = $4,410.00
- Required items present
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Three tax systems in one country
Canada runs three arrangements side by side and an invoice has to reflect the right one. HST is a single combined tax administered federally, so one line at one rate. GST plus PST is two separate taxes with two separate administrations — the PST in British Columbia, Saskatchewan and Manitoba is not part of the GST system at all, and a GST registration does not cover it.
Quebec is the third: GST at 5% plus QST at 9.975%, administered by Revenu Québec, requiring its own registration. Since 2013 QST has been calculated on the pre-GST amount rather than compounded on top of the GST, so the two are additive. That change is old enough that most software has caught up and old enough that a good deal of written guidance has not.
This tool prints whichever lines the place of supply requires, at the rates carried in the site's Canadian tax constants with the CRA's rate page cited beside them.
The $100 line, and why it is the one people miss
Your GST/HST registration number becomes a required item on an invoice of $100 or more. Below that it is optional. That threshold was $30 until April 2021, which is why a lot of accumulated advice — and a good deal of invoicing software — still behaves as though almost every invoice needs it.
The practical effect of leaving it off is not a penalty for you. It is that your customer cannot substantiate their input tax credit, so their bookkeeper sends the invoice back. It is a small, avoidable, slightly embarrassing delay in getting paid.
The panel beside the form shows which tier the current total falls into and which items that tier requires. Change a quantity and watch the requirements change — that is the clearest way to see how the graduated rule works.
Small supplier, and the decision to register early
You must register for GST/HST once your taxable supplies exceed $30,000 over four consecutive calendar quarters. Below that you are a small supplier: registration is optional, you do not charge the tax, and you do not put a registration number on an invoice.
Registering voluntarily below the threshold is common and often sensible, because a registrant can claim input tax credits on business purchases. If your customers are themselves registered businesses, charging them GST costs them nothing — they claim it back — while your own input credits are real money.
If your customers are consumers, the calculation reverses: registering raises your price by the tax or cuts your margin by it. That is a business decision rather than a compliance one, and worth taking with an accountant rather than a calculator.
Why this runs in your browser
An invoice carries your client's legal name, their address, what you did and what you charged. That is commercially sensitive on both sides, and it is exactly the sort of information that should not be handed to a free web service in exchange for a template.
Nothing here is uploaded. The PDF is composed in your browser by a library served from this site, and the page makes no external request of any kind. Open the network tab and check for yourself.
The trade-off is that nothing is stored between visits. Use the copy-link button to keep the invoice in the URL, or export the PDF and keep the file. No account, nothing to delete later.
Assumptions and sources
- Canada — information required on an invoice
- CRA, "Input tax credits" documentary requirements: under $100, the supplier's name, the date and the total; from $100, also the GST/HST charged (or a statement that the amount includes tax at the applicable rate) and the supplier's GST/HST registration number; from $500, also the buyer's name, a description and the terms of payment. https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/calculate-prepare-report/input-tax-credit.html checked 2026-08
- Canada — the thresholds changed
- The input tax credit information thresholds were increased to $100 and $500, from $30 and $150, effective 20 April 2021. Guidance quoting $30 and $150 is out of date. CRA RC4022, General Information for GST/HST Registrants. https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4022/general-information-gst-hst-registrants.html checked 2026-08
- Canada — small supplier threshold
- CRA, "When to register for and start charging the GST/HST": $30,000 in taxable supplies over four consecutive calendar quarters for most businesses; $50,000 for public service bodies; charities have a separate gross revenue test. https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/when-register-charge.html checked 2026-08
- Canada — GST/HST rates by province
- CRA, "GST/HST calculator and rates", including the Nova Scotia reduction to 14% on 1 April 2025. Rates are carried in tax/ca-2026.js with their own source line. https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/charge-collect-which-rate.html checked 2026-08
- QST
- QST is administered by Revenu Québec and requires its own registration. The 9.975% rate and the fact that it is calculated on the pre-GST amount are carried in tax/ca-2026.js with their own source line.
- Place of supply
- The rules for determining the province of supply — particularly for services and intangibles — are more involved than a rate table can express. CRA place-of-supply rules apply.
- Not covered
- State and local US sales tax rates and taxability, Quebec's mandatory billing rules and QST invoicing requirements, EU cross-border VAT and OSS, e-invoicing mandates, Making Tax Digital, construction industry schemes, and late-payment interest legislation.