A Canadian freelance invoice needs to include specific information for CRA compliance and practical payment collection. This checklist covers every field — required and optional — so your invoices are compliant, professional, and get paid faster.
Required on Every Invoice
- ☐ Your name or business name — exactly as registered (or your legal name if no trade name registration)
- ☐ Your business address — your Canadian address for business correspondence
- ☐ Client’s name — the individual or company you are billing
- ☐ Client’s address — especially important for GST/HST rate determination (tax rate depends on where the client is)
- ☐ Invoice number — unique, sequential (INV-001, INV-002, etc.)
- ☐ Invoice date — the date you issued the invoice
- ☐ Description of services — what you did, period covered, deliverables
- ☐ Amount before tax — your fee separate from any tax
- ☐ Payment due date — specific date or “Net 14” / “Net 30”
- ☐ Payment instructions — how to pay (e-Transfer email, bank details, PayPal link)
Required If You Are GST/HST Registered
- ☐ Your GST/HST registration number — format: 123456789 RT0001
- ☐ Tax line item — clearly showing the tax amount (e.g., “HST 13%: $130.00”)
- ☐ Total including tax — the amount the client owes after tax
- ☐ Correct rate applied — based on the client’s province of supply (where they receive the service)
Place of supply for most services: the client’s location determines the rate. Ontario client = 13% HST; Alberta client = 5% GST; international client = 0% (zero-rated). If you are unsure, CRA’s GST/HST place of supply guide covers all service types.
Optional Fields That Speed Up Payment
- ☐ Project reference number — if the client assigned a PO number, include it so their accounts payable can match the invoice
- ☐ Contact person at client — who approved the work (helps AP departments route invoices correctly)
- ☐ Your contact email and phone — so the client can reach you if there are questions
- ☐ Late payment notice — “A 1.5% monthly fee applies to invoices unpaid after [due date]”
- ☐ Thank you note — brief, professional, improves client experience without taking space
- ☐ Multiple payment options listed — Interac e-Transfer instructions + Stripe payment link if you have one
What NOT to Include
- Your SIN number — this is sensitive personal information that clients do not need on an invoice
- GST/HST if you are not registered — collecting tax without a registration number is not permitted
- Vague descriptions (“consulting services”) — be specific about what the client is paying for
- GST/HST on zero-rated international services — services exported to foreign clients are 0%, not taxable
Invoice for International Clients: Key Differences
When invoicing a US or other international client:
- Invoice in USD (or the client’s currency) if they prefer
- If GST/HST registered: mark the invoice as zero-rated: “GST/HST 0% — Export services (place of supply outside Canada)”
- Do not add Canadian HST to a foreign client’s invoice
- Include your preferred payment method: Wise Business ACH details (routing + account) for US clients, or SWIFT/IBAN for European clients
Frequently Asked Questions
Do I need to include my address on every invoice?
Yes — for GST/HST invoices over $30, the CRA requires the supplier’s name and address. For non-GST invoices, it is best practice. Your address also establishes the Canadian source of the invoice and helps clients confirm where to send any physical correspondence or tax documentation.
What if the client wants me to change the invoice amount after I’ve sent it?
Do not edit and reissue an existing invoice — this creates a gap in your sequential numbering and confuses your records. Instead, issue a credit note (a negative invoice) for the original amount and issue a new invoice for the revised amount. Most invoicing software has a “credit note” or “refund” feature that handles this correctly.
How should I handle GST/HST on invoices that span the registration date?
If you registered for GST/HST mid-project, you charge GST/HST on invoices issued after your effective registration date — not retroactively on work done before. If you invoiced an ongoing project before registration, you cannot add GST/HST to that prior invoice. Going forward from your registration date, all new invoices to Canadian clients include the applicable rate.