Canada GST/HST Invoicing Rules: CRA Compliance Guide for 2026
If you operate a business, consultancy, or freelance practice in Canada, understanding Canada Revenue Agency (CRA) invoicing rules is essential for collecting sales taxes legally and avoiding costly audit penalties.
In this guide, we review the CRA $30,000 CAD โSmall Supplierโ threshold, provincial tax rates (GST, HST, PST, QST), and the mandatory information required on Canadian commercial invoices.
The CRA $30,000 CAD โSmall Supplierโ Rule
Under CRA guidelines, you are designated a small supplier and are NOT required to register for or charge GST/HST if:
- Your total gross taxable revenues (before expenses) across all your businesses do not exceed $30,000 CAD in any single calendar quarter or over the last four consecutive calendar quarters.
When Must You Register?
- As soon as your revenue exceeds $30,000 CAD across four consecutive quarters, you must register with the CRA within 29 days and start collecting GST/HST on all future taxable sales.
- Voluntary Registration: You can register voluntarily even before hitting $30,000 CAD. Doing so allows you to claim Input Tax Credits (ITCs) to recover all GST/HST you paid on business purchases, equipment, and office software.
Provincial Tax Breakdown: GST vs. HST vs. PST vs. QST
Canadaโs sales tax framework varies by province:
| Province / Territory | Tax Type | Total Rate | Breakdown |
|---|---|---|---|
| Ontario | HST | 13% | 5% Federal + 8% Provincial |
| Nova Scotia, New Brunswick, NL, PEI | HST | 15% | 5% Federal + 10% Provincial |
| Alberta, NWT, Nunavut, Yukon | GST | 5% | 5% Federal (No Provincial Tax) |
| British Columbia | GST + PST | 12% | 5% GST + 7% BC PST |
| Saskatchewan | GST + PST | 11% | 5% GST + 6% SK PST |
| Manitoba | GST + PST | 12% | 5% GST + 7% MB PST |
| Quebec | GST + QST | 14.975% | 5% GST + 9.975% Revenu Quรฉbec |
CRA Mandatory Invoice Information
For purchases between $30 and $149.99 CAD:
- Business name (or trading name).
- Date of invoice.
- Total amount paid or payable.
- Indication of whether GST/HST is included or broken out separately.
For purchases of $150 CAD or more:
- All of the above, plus:
- CRA 9-Digit Business Number (BN) with the
RTprogram identifier (e.g.,123456789 RT 0001). - The buyerโs name or trading name.
- Clear description of each good or service itemized.
- Terms of payment.
Interac e-Transfer & Canadian Banking Details
In Canada, Interac e-Transfer is the standard, instantaneous payment protocol for contractors and small businesses. When formatting your invoice, include:
- Your verified recipient email or mobile number registered for Interac Auto-Deposit.
- Traditional direct deposit fields:
- Financial Institution Number: 3 digits (e.g.,
004for TD,001for BMO,003for RBC). - Transit / Branch Number: 5 digits.
- Account Number: 7 to 12 digits.
- Financial Institution Number: 3 digits (e.g.,
Generate a Free CRA Canadian Invoice
Create, customize, and download your Canadian invoice with automatic GST/HST calculations and Interac e-Transfer remittance instructions on our Free Canada Invoice Generator.