Your business
Invoice
No. INV-2026-001
| Description | Qty | Unit price | Amount |
|---|---|---|---|
| Add a line to get started. | |||
Subtotal$0.00
Total$0.00
Canada invoice: GST/HST requirements by province
A Canadian invoice charges the GST or HST of the province where the supply is made. From $100 it shows your GST/HST registration number and the tax charged; from $500, also the buyer's name, the terms of payment and a description of each item. The generator below is set for Canada.
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Amount due$0.00
What the invoice must show at $100 and $500
Section 3 of the Input Tax Credit Information Regulations sets three levels, read on the total amount paid or payable. Under $100: your name or trading name, the invoice date and the total (in Quebec, for the QST, also the tax amount and a description). From $100: also your GST/HST registration number, and either the tax charged or a statement that the price includes it, with the total rate. From $500: also the buyer's name, the terms of payment and a description of each supply.
A registered customer needs these details to claim input tax credits, and they apply to a receipt or a written contract as well (section 2). The checker under the generator lists what is missing once your total reaches $100 or $500.
Which rate: the place of supply
The rate follows the province where the supply is made, not where your business is (CRA, place of supply rules). Goods follow the province of delivery. Services generally follow the customer's address: in the CRA's own example, a Quebec designer working for an Ontario company charges Ontario HST.
In the generator, pick the “Province of supply”. It is filled in from your client's address when that address ends with a postal abbreviation such as ON or QC, and you can always change it.
Rates by province
HST combines the federal and provincial parts: show its total rate on one line, never the two parts separately (CRA). Elsewhere, GST is calculated on the price before the provincial tax.
| Province or territory | GST or HST | Provincial tax |
|---|---|---|
| Ontario | HST 13% | — |
| Nova Scotia | HST 14% | — |
| New Brunswick, Newfoundland and Labrador, Prince Edward Island | HST 15% | — |
| Quebec | GST 5% | QST 9.975% |
| British Columbia | GST 5% | PST 7% |
| Manitoba | GST 5% | RST 7% |
| Saskatchewan | GST 5% | PST 6% |
| Alberta, Northwest Territories, Nunavut, Yukon | GST 5% | — |
Your GST/HST number, and no tax before it
The number has your 9-digit business number, the letters RT and a 4-digit account number, for example 123456789 RT 0001 (CRA, guide RC4022). Enter it in “Your IDs and logo”: until then, the generator adds no tax.
You remain a small supplier, with no obligation to register, while your taxable sales do not exceed $30,000 over four consecutive calendar quarters; you may still register voluntarily (CRA).
Quebec: GST plus QST
In Quebec, GST at 5% and QST at 9.975% are both calculated on the selling price, and from $100 the invoice shows your GST and QST registration numbers (Revenu Québec). The language rules for Quebec invoices are covered, in French, on the Quebec invoice page.
Invoicing in another currency
You may invoice in US dollars or any other currency, but the tax is converted to Canadian dollars for your return, for instance at a Bank of Canada rate (CRA, GST/HST Memorandum 3-6). The Bank of Canada expresses each rate as Canadian dollars for one unit of the other currency.
The example
A fictitious Montréal studio bills a Toronto bakery: website design at $2,400 and two menu layouts at $350, so $3,100 before tax. The customer's address is in Ontario, so HST at 13% applies: $403.00, for $3,503.00 due.
Frequently asked questions
How do I round the GST/HST?
To the nearest cent: under half a cent you may round down, from half a cent you round up. When several items are taxed at the same rate, you can add up their prices, calculate the tax, then round (CRA, guide RC4022).
Can an invoice for a Quebec customer be in English?
The Quebec government summarizes section 57 of the Charter of the French language this way: invoices are drawn up in French, and another language is possible if the French version is accessible on terms at least as favourable. The generator can produce an English–French invoice.
Is e-invoicing mandatory in Canada?
No obligation had been found when we checked on 12 October 2026. In its 2025–26 Departmental Plan, the CRA says it will evaluate what e-invoicing could bring to GST/HST compliance between businesses. The GST/HST calculator gives the tax for each province.
Sources
- Justice Canada — « Input Tax Credit Information (GST/HST) Regulations, SOR/91-45, sections 2 and 3 (current to 21 September 2026) », read on October 22, 2026.
- Canada Revenue Agency — « GST/HST place of supply rules: “Sale of goods”, “General rule 1 – Address in Canada obtained” and its example (modified 15 July 2026) », read on October 12, 2026.
- Canada Revenue Agency — « GST/HST calculator (and rates), table “GST/HST and PST rates” (modified 1 April 2025) », read on October 12, 2026.
- Canada Revenue Agency — « Charge and collect the tax – Which rate to charge: “If HST applies, show the total HST rate. Do not show the federal and provincial parts separately.” (modified 8 April 2026) », read on October 12, 2026.
- Canada Revenue Agency — « RC4022, General Information for GST/HST Registrants: registration number (“123456789 RT 0001”) and “Rounding off fractional amounts” (modified 7 January 2026) », read on October 12, 2026.
- Canada Revenue Agency — « When to register for and start charging the GST/HST: small supplier limit of $30,000, voluntary registration (modified 16 June 2026) », read on October 12, 2026.
- Revenu Québec — « Calcul des taxes: QST at 9.975%, GST and QST both applied to the selling price », read on October 12, 2026.
- Revenu Québec — « Préparation des factures: GST and QST registration numbers from $100 (updated 20 July 2026) », read on October 12, 2026.
- Canada Revenue Agency — « GST/HST Memorandum 3-6, Conversion of Foreign Currency, paragraphs 13 and 18 (modified 15 April 2019) », read on October 12, 2026.
- Bank of Canada — « Daily exchange rates: “expressed as 1 unit of the foreign currency converted into Canadian dollars” », read on October 12, 2026.
- Gouvernement du Québec — « Infraction à la Charte de la langue française – Les factures de l'entreprise 12912490 Canada Corporation (summary of section 57, 19 June 2026) », read on October 12, 2026.
- Canada Revenue Agency — « 2025–26 Departmental Plan: “identify and evaluate opportunities that electronic invoicing (e-invoicing) can provide to improve GST/HST compliance” (17 June 2025) », read on October 12, 2026.