What a GST/HST invoice must show
- Under $100: your business name, the invoice date and the total amount
- $100 to $499.99: also your GST/HST registration number, and the GST/HST charged (or a note that prices include it, with the rate)
- $500 or more: also the customer's name, the terms of payment and a description of each item
- A unique invoice number and your address are good practice at every level
GST/HST rates
| Rate | Tax |
|---|---|
| GST 5% (AB, NT, NU, YT) | GST 5% |
| HST 13% (ON) | HST 13% |
| HST 14% (NS) | HST 14% |
| HST 15% (NB, NL, PE) | HST 15% |
| GST 5% + QST 9.975% (QC) | GST 5% + QST 9.975% |
| GST 5% + PST 7% (BC) | GST 5% + PST 7% |
| GST 5% + PST 6% (SK) | GST 5% + PST 6% |
| GST 5% + RST 7% (MB) | GST 5% + RST 7% |
Not sure of the amount with tax? Use our VAT calculator.
If you're not registered for GST/HST
You usually have to register once your sales pass $30,000 of taxable sales over four consecutive quarters (the small supplier limit).
- Small suppliers under $30,000 don't have to register, and mustn't charge GST/HST if they aren't registered.
- Many freelancers register voluntarily so they can claim back the GST/HST on their own costs.
Good to know
- Nova Scotia's HST fell from 15% to 14% on 1 April 2025.
- Services to customers outside Canada are usually zero-rated: charge 0% and keep proof that the customer is non-resident.
Official sources
Make your invoice
Our free invoice generator knows the rules above. Choose Canada as your country and it shows the right fields, adds the right wording, and checks that nothing is missing before you download the PDF.
Rules in other countries
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