Once you register for a GST/HST number with the CRA, the invoices you send to clients have specific requirements. Missing information can cause problems for your clients when they try to claim input tax credits, and it can cause problems for you during an audit.
What a GST/HST compliant invoice must include
For any sale over $30 CAD, a GST/HST registrant must provide an invoice that includes:
- Your business name as registered with the CRA
- Your GST/HST registration number
- The date of the invoice
- The date of the supply if different from the invoice date
- A description of the goods or services
- The total amount of GST/HST charged, shown separately, or a statement that GST/HST is included and the rate that applies
For sales over $150 CAD, you must also include the buyer's name or trading name, and the quantity of goods or extent of services.
HST by province
The following provinces use Harmonized Sales Tax (HST), which combines federal GST and provincial sales tax into a single rate:
- Ontario — 13%
- Nova Scotia — 15%
- New Brunswick — 15%
- Newfoundland and Labrador — 15%
- Prince Edward Island — 15%
Provinces not on this list use GST at 5% plus their own provincial tax, which may or may not be collected through the federal system.
The $30,000 threshold
You must register for GST/HST if your total taxable revenues exceed $30,000 in any single calendar quarter, or in four consecutive calendar quarters. Once you cross this threshold, you have 29 days to register. Voluntary registration is also available before you reach the threshold.
Keeping records
The CRA requires you to keep records supporting your GST/HST filings for at least six years. This means keeping copies of every invoice you issue. A digital copy is acceptable — a PDF stored in your account is sufficient.