A well-structured invoice in Canada is both a professional document and a CRA-compliant record. Getting the required fields right from the start prevents GST/HST disputes and keeps your income records clean. Here is everything an invoice must include and best practices that speed up payment.
Required Fields on a Canadian Invoice
Always Required (All Invoices)
- Your name or business name — legal name or registered trade name
- Your address — Canadian business address
- Client name and address
- Invoice date — the date the invoice is issued
- Invoice number — unique sequential identifier (e.g., INV-2026-001)
- Description of services — what was delivered and when
- Amount — base amount before tax
- Payment terms — due date or “Net 14,” “Net 30”
- Payment instructions — how the client should pay (e-Transfer email, bank details, etc.)
Required If You Are Registered for GST/HST
- Your GST/HST registration number (your 9-digit BN + RT0001)
- GST/HST amount charged — shown as a separate line item
- Tax rate applied — e.g., “HST 13%”
- Total amount including tax
Under CRA rules, the level of detail required on a GST/HST invoice depends on the total amount:
| Invoice Total | Required GST/HST Information |
|---|---|
| Under $30 | Minimal — just the tax amount embedded in price |
| $30–$149.99 | Supplier name, date, total, GST/HST total or statement that tax is included |
| $150–$999.99 | Above + purchaser name, description of goods/services |
| $1,000 and over | Above + your GST/HST registration number and quantity |
In practice, include all fields on every invoice regardless of amount — it is simpler and always compliant.
A Professional Invoice Structure
[Your Business Name]
[Your Address]
[City, Province, Postal Code]
[Phone / Email]
GST/HST Registration: [123456789 RT0001] ← Only if registered
INVOICE
Invoice #: INV-2026-047
Date: June 15, 2026
Due: June 29, 2026 (Net 14)
Bill To:
[Client Name]
[Client Address]
Description Amount
──────────────────────────────────────────────
Website copywriting — 5 pages $2,500.00
Monthly SEO review — May 2026 $500.00
──────────
Subtotal $3,000.00
HST (13%) $390.00
──────────
Total Due $3,390.00
Payment by Interac e-Transfer:
Send to: [email protected]
Autodeposit enabled — no security question needed
Reference: INV-2026-047
Payment Terms: What Works
Common payment terms for Canadian freelancers:
- Net 14 (recommended): Payment due within 14 calendar days. Balances cash flow with client flexibility. The most common term among Canadian freelancers.
- Net 30: Standard in corporate environments. Stretches your cash cycle — avoid unless clients require it.
- Due upon receipt: Appropriate for project deposits and small one-off invoices. Uncommon as a standard term for ongoing services.
- Late fee clause: Consider adding: “A late payment fee of 1.5% per month applies to invoices unpaid after the due date.” Include this in your contract, not just the invoice, for enforceability.
Frequently Asked Questions
Do I need to issue an invoice even if I’m not registered for GST/HST?
There is no CRA requirement to issue a formal invoice if you are not GST/HST registered — you just need income records. But invoices are essential for professional client relationships and CRA income tracking. Issue an invoice for every client payment, regardless of GST/HST status. Your invoice is your proof of the transaction in any dispute.
Can I use Word or a template for my invoices?
Yes — any format that includes the required fields is acceptable. Word, Google Docs, Excel, or PDF templates all work. Dedicated invoicing software (Wave, FreshBooks) is more convenient for tracking, reminders, and automatic numbering, but a well-structured Word template is CRA-compliant.
What invoice number format should I use?
Any sequential numbering system works. Common formats: 001, 002, 003 or INV-001 or 2026-001. Use a consistent format and never duplicate or skip numbers — gaps in your invoice sequence can raise questions in a CRA audit. Accounting software handles numbering automatically.