Invoice fields to review
Use this checklist to compare your draft with the local guidance. Applicability can depend on the parties, transaction, tax status, and document type.
- For taxable supplies other than zero-rated supplies, state that the price includes GST/HST, show consideration and tax separately, or show the applicable rate. If HST applies, show the total HST rate, not separate federal and provincial parts.
- For a sale under C$100, CRA’s ITC table calls for the supplier’s business/trading name, invoice date (or date tax was paid/payable if no invoice), and total paid/payable. This is the ITC-document minimum; general tax disclosure still applies.
- For C$100–499.99, add the supplier’s GST/HST number, tax amount or an indication tax is included at the applicable rate, and the status of each item if taxable and exempt supplies are mixed.
- For C$500 or more, also show the buyer’s name or trading name, a brief description of property/services, and payment terms. CRA’s table groups documentation by the total sale amount. A unique invoice reference, seller address, line prices, total, due date, and payment method are useful at all levels.
Tax notes
GST/HST applies to taxable supplies by persons required to collect it. Zero-rated supplies are taxable at 0%; exempt supplies have different treatment. Keep detail that supports each line’s classification.
PST may apply in addition to GST in some provinces and has separate rules. HST provinces use the combined rate. When charging GST and PST, CRA says calculate GST on the amount excluding PST. Verify provincial and place-of-supply rules for each transaction.
Electronic invoicing
CRA recognizes electronic records and requires computerized records to remain electronically readable and detailed enough to verify GST/HST charged, remitted, and claimed. The federal materials cited do not establish a general mandatory structured e-invoice network for ordinary commerce. This is an inference from current CRA guidance; public buyers, provincial tax authorities, or customers may separately require portals, EDI, or structured data. A PDF can be a tax record but does not prove compliance with a separate network specification.
Record retention
Usually keep GST/HST invoices and supporting records for six years from the end of the year to which they relate. CRA can require longer retention; appeals, late filing, long-term property, or dissolution can also extend the period. Keep electronic records in a readable form even if paper copies exist, and retain enough detail to produce usable copies for review.
Important cautions
- The C$100 and C$500 bands are CRA ITC-document tiers; they do not mean that all tax disclosure or ordinary commercial information can be omitted below those amounts.
- Confirm registration and collection authority before showing GST/HST as collected. Provincial PST/QST and place-of-supply rules may add requirements.
Official references
Rules change. Check the current source text and any updates before relying on a field or process.
- CRA: General Information for GST/HST Registrants (RC4022), invoice disclosure and ITC information tiers
- CRA: GST/HST records to keep
- CRA: GST/HST Memorandum 15-2, Electronic Records
Reviewed against the references above on .