Canada: invoice requirements and VAT rates
Canadian invoices to GST/HST registrants need more detail as the amount grows: the registration number from CAD 100, and buyer name, description and payment terms from CAD 500.
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Rates last checked on 15 October 2026. Main legal basis: Input Tax Credit Information (GST/HST) Regulations (SOR/91-45), section 3.
Open the invoice generator for Canada
GST/HST rates
| Rate | Type | Typical use |
|---|---|---|
| 5 % | Standard | GST in AB, BC, MB, QC, SK, NT, NU, YT |
| 13 % | Standard | HST in Ontario |
| 14 % | Standard | HST in Nova Scotia since 1 April 2025 |
| 15 % | Standard | HST in New Brunswick, Newfoundland and Labrador, Prince Edward Island |
The generator also offers an “Other rate” option for rates that apply only in part of the country or to special supplies.
Fields an invoice must show
The checklist in the generator applies these. Each requirement names its legal basis. Amounts are in CAD by default.
| Field | Basis | When |
|---|---|---|
| Seller name | CRA input tax credit requirements: supplier’s business or trading name | Always |
| Invoice date | CRA input tax credit requirements: invoice date | Always |
| Total amount | CRA input tax credit requirements: total amount paid or payable | Always |
| Seller tax ID | CRA: supplier’s GST/HST registration number on sales of CAD 100 or more | On invoices of 100 CAD or more |
| Tax amount | CRA: GST/HST charged, or a statement that the price includes it, on sales of CAD 100 or more | On invoices of 100 CAD or more |
| Customer name | CRA: buyer’s name on sales of CAD 500 or more | On invoices of 500 CAD or more |
| Description of every line | CRA: brief description of the supply on sales of CAD 500 or more | On invoices of 500 CAD or more |
| Payment terms or due date | CRA: terms of payment on sales of CAD 500 or more | On invoices of 500 CAD or more |
Identifiers
- GST/HST registration number (BN RT0001): for example 123456789RT0001
- Business number (BN)
Good to know
- GST is 5 % in Alberta, British Columbia, Manitoba, Quebec, Saskatchewan and the territories. HST is 13 % in Ontario, 14 % in Nova Scotia since 1 April 2025, and 15 % in New Brunswick, Newfoundland and Labrador and Prince Edward Island.
- Provincial sales tax (British Columbia 7 %, Manitoba 7 %, Saskatchewan 6 %) and Quebec sales tax (9.975 %) are separate from GST: enter them as a custom rate on their own line.
- The rate follows the place of supply, not where the seller is based.
E-invoicing
There is no general e-invoicing mandate in Canada and the Peppol export is not offered for this template.
Peppol
Not offered. The format is only offered where Peppol BIS Billing 3.0 is the working standard.
Draftbill does not offer the Peppol BIS Billing 3.0 export for Canada.