What a Canadian invoice must show (GST/HST number rules)
The details your invoices need so customers can claim input tax credits: the $100 and $500 tiers, the GST/HST number format, and showing the tax.
7 min read · November 11, 2026
Why the details matter
Your business customers claim the GST/HST you charge them as input tax credits, and the CRA lets them do that only if your invoice carries the right information. An invoice missing your registration number can mean a customer's ITC is denied, and a call to you asking for a corrected one. Getting the template right once saves that for every sale.
What to show, by amount
The CRA ties the information to the total of the sale. The tiers are under $100, $100 to $499.99 and $500 or more (they were $30 and $150 before 2021).
| Information | Under $100 | $100 to $499.99 | $500 or more |
|---|---|---|---|
| Your business or trading name | Yes | Yes | Yes |
| Invoice date | Yes | Yes | Yes |
| Total amount paid or payable | Yes | Yes | Yes |
| GST/HST charged, or a note that the price includes it | No | Yes | Yes |
| Which items are taxable, if some are exempt | No | Yes | Yes |
| Your GST/HST registration number | No | Yes | Yes |
| The customer's name or trading name | No | No | Yes |
| A brief description of what you sold | No | No | Yes |
| Terms of payment | No | No | Yes |
The tiers set the minimum. In practice, put everything in the right-hand column on every invoice. It costs nothing and you never have to think about which tier a sale falls in.
Your GST/HST registration number
Your GST/HST account number has 15 characters: the nine-digit business number (BN) the CRA gave you, the program code RT, and a four-digit reference, usually 0001. It's often written as 123456789 RT0001. The BN on its own isn't your GST/HST number; the RT part shows it's your GST/HST account, as opposed to payroll (RP) or import/export (RM).
Customers can check your number in the CRA's GST/HST Registry, and you can check suppliers' numbers the same way. If you haven't got a BN yet, see how to get a CRA business number.
Businesses in Quebec registered for QST usually show their QST number too. Revenu Québec sets those rules, so check its requirements for input tax refunds.
Showing the tax
- As a separate line. The clearest way: subtotal, then the GST, HST, or GST and PST each on a line, then the total.
- Included in the price. Allowed, but the invoice must say the total includes GST/HST (for example "Price includes 13% HST").
- Mixed taxable and exempt items. Mark which lines are taxable and which aren't, so the customer can see what the tax applies to.
- PST, RST and QST. If you also charge provincial tax, show it separately from the GST. Your customer can't claim PST or RST as an ITC, and QST is claimed on a different return.
An invoice checklist
- Your legal or trading name and address
- Your GST/HST number (and QST number in Quebec)
- Invoice number and date
- Customer's name and address
- A description of each item or service, with quantity and price
- Subtotal, each tax shown separately, and the total
- Payment terms and due date
Setting this up in AcboBooks
AcboBooks prints and emails invoices with your company name, address and logo, the invoice number and date, the customer's name and Bill To address, a line for each item with description, quantity, rate and amount, the subtotal, a tax line showing the rate and amount, and the total and balance due. A due date prints when the invoice has one, and payment terms can be added to the layout in Form Templates.
For your GST/HST number, type it into the footer: Invoice & Cheque Branding → Footer / terms, for example "GST/HST Reg. No. 123456789 RT0001 · Payment due in 30 days". The footer prints at the bottom of every invoice, and a form template can carry its own footer if you want different wording on estimates or sales receipts. For a mix of taxable and exempt items on one invoice, say which is which in the line descriptions.
Frequently asked questions
Do I have to put my GST number on every invoice?
The CRA's ITC rules require it on any invoice of $100 or more for your customer to claim the tax back. It's simplest to put it on every invoice and receipt.
What does a GST/HST number look like?
Fifteen characters: your nine-digit business number, the letters RT and a four-digit account number, for example 123456789 RT0001.
Can I show one total that includes tax?
Yes, as long as the invoice says the total includes GST/HST at the applicable rate. Showing the tax as its own line is clearer.
I'm a small supplier and not registered. What do I put?
Nothing about GST/HST, and don't charge it. You don't have a GST/HST number to show, and charging tax you aren't registered to collect causes problems for you and your customer.
Invoices with your details on them
AcboBooks prints invoices with your logo, address, the customer's details, line descriptions, the tax line and your own footer text.
This article is general information, not tax, legal or accounting advice. Rules and dates change; check the official source or ask your accountant before acting.
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