What are the CRA invoice requirements for Canadian businesses?

CRA requires invoices to include: your business name and address, GST/HST registration number (if registered), invoice date, unique invoice number, description of goods/services, amount charged, tax amounts (GST/HST/PST/QST) shown separately, and total amount due.

Do I need to show GST/HST separately on my invoice?

Yes, if you are registered for GST/HST, you must show the tax amount separately on your invoice. This is a CRA requirement for claiming input tax credits.

What is a GST/HST registration number?

A GST/HST registration number is a 15-character business number (BN) ending in RT followed by 4 digits. You must register if your business revenue exceeds $30,000 in any 4 consecutive quarters.

How often do I file GST/HST returns?

Filing frequency depends on your annual taxable supplies: Annual (under $1.5M), Quarterly ($1.5M to $6M), or Monthly (over $6M). New registrants can choose annual or quarterly.

What happens if my invoices aren't CRA ready?

Non-ready invoices can result in: denial of input tax credits, penalties for incorrect tax collection, interest charges on unpaid taxes, and complications during audits.

How do I make my invoices audit-ready for CRA?

To be audit-ready, invoices must include all CRA-required fields, be stored for 6 years, and have accurate GST/HST breakdowns that match your filed returns. Use invoice software like iBill.ca that automatically numbers invoices, calculates taxes, and keeps cloud-stored records accessible for CRA review.

What is an Input Tax Credit (ITC)?

An Input Tax Credit (ITC) is a credit you can claim for the GST/HST you paid on business purchases and expenses. You subtract your ITCs from the GST/HST you collected to determine your net tax owing (or refund).

Do I need to show GST and PST separately on invoices?

Yes, CRA requires that tax amounts be shown separately, not combined with the sale price. In provinces with both GST and PST (like BC, Saskatchewan, Manitoba), show each tax on its own line.

CRA Invoice Requirements 2026 — 9 Required Fields

Q: How long must I keep invoices for CRA?

CRA requires you to keep invoices and supporting documents for at least 6 years from the end of the tax year they relate to. iBill.ca stores your invoices securely in the cloud for easy access.

What Must Be on a CRA-Ready Invoice?

The Canada Revenue Agency (CRA) has specific requirements for invoices, especially if you're registered for GST/HST. Meeting these requirements ensures your clients can claim input tax credits and keeps you ready during audits.

Essential CRA Invoice Requirements

Your Business Name - Legal name or operating/trade name
Business Address - Full mailing address
GST/HST Registration Number - 15-character number (if registered)
Invoice Date - When the invoice was issued
Unique Invoice Number - Sequential numbering recommended
Client/Customer Information - Name and address of the buyer
Description of Goods/Services - Clear description of what was sold
Quantity and Unit Price - For each item or service
Tax Amounts Shown Separately - GST, HST, PST, or QST as line items
Total Amount Due - Including all taxes
Payment Terms - Due date and accepted payment methods

iBill Handles All 11 CRA Requirements Automatically

Every invoice includes your GST/HST number, proper tax breakdowns, and all required fields. No manual checklist needed.

Create Invoice

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️ Important: If you're registered for GST/HST, you MUST include your registration number on all invoices. Failure to do so can result in penalties and your clients may be denied input tax credits.

GST/HST Registration Number Requirements

Your GST/HST registration number is a 15-character Business Number (BN) that looks like this: 123456789RT0001

The first 9 digits are your Business Number
"RT" indicates it's for GST/HST purposes
The last 4 digits identify the specific account

When to Register: You must register for GST/HST when your worldwide taxable supplies exceed $30,000 in any single calendar quarter or in four consecutive calendar quarters. Once registered, you must charge GST/HST on taxable supplies and can claim input tax credits (ITCs) on business expenses. Even if you're under this threshold, you may choose to register voluntarily to claim input tax credits.

How to Show Taxes on Your Invoice

CRA requires that tax amounts be shown separately on invoices. This is crucial for your clients to claim input tax credits. Here's an example of a properly formatted invoice:

Sample CRA-Ready Invoice (Ontario)

Web Design Services $2,000.00

Logo Design $500.00

Subtotal $2,500.00

HST (13%) - ON $325.00

Total Due $2,825.00 CAD

Tax Display by Province

Different provinces require different tax displays:

Ontario, New Brunswick, Nova Scotia, PEI, NL: Show HST as a single line (calculate Ontario 13% HST)
British Columbia, Manitoba, Saskatchewan: Show GST and PST as separate lines (BC PST calculator)
Quebec: Show GST and QST as separate lines — QST is 9.975% on subtotal only, since 2013 (Quebec QST calculator)
Alberta, NWT, Nunavut, Yukon: Show GST only — no provincial tax (GST/HST calculator for all provinces)

How Long to Keep Invoices

CRA requires you to keep all invoices and supporting documents for at least 6 years from the end of the tax year they relate to. This applies to both invoices you issue and invoices you receive.

Pro Tip: iBill.ca automatically stores all your invoices securely in the cloud. Access your complete invoice history anytime, from anywhere - perfect for CRA audits!

How to Create a CRA-Ready GST Invoice

Follow these steps to create invoices that meet all CRA requirements:

Step 1: Confirm Your GST/HST Registration

Ensure you are registered with the CRA and have a valid GST/HST number before charging tax. If your business earns more than $30,000 annually, you are required to register.

Step 2: Set Up Your Business Profile

Enter your business name, address, and GST/HST registration number
Add your client with their address and province
iBill.ca automatically applies the correct tax rate based on the client's province

Step 3: Create the Invoice

Enter invoice number, date, and due date
Add items or services with quantity, rate, and subtotal
iBill.ca automatically calculates the applicable taxes

Step 4: Verify Required Fields

Display your GST/HST number clearly on the invoice
Show the tax amount separately (e.g., "GST 5% $25.00")
Include subtotal, tax breakdown, and total payable
Ensure business and client information are complete

Step 5: Send and Track

Email or download the invoice directly from iBill.ca
Keep copies for your records and CRA reporting
Track payment status in your dashboard

Skip the Manual Work — iBill Does It Automatically

Every invoice includes your GST/HST number, proper tax breakdowns, and all required fields. No manual checklist needed.

Create Invoice

Trusted by Canadian Businesses — 1,200+ signups

GST/HST Filing Frequency

How often you file depends on your annual revenue:

Annual Taxable SuppliesFiling Frequency

Under $1.5 millionAnnual (3 months after year-end)

$1.5M to $6 millionQuarterly (1 month after quarter)

Over $6 millionMonthly (1 month after month-end)

New registrantsAnnual or Quarterly (your choice)

CRA Record-Keeping Requirements

The CRA requires you to keep all business records -- including invoices you issue and receive -- for at least 6 years from the end of the tax year they relate to. For a complete breakdown of what to keep and for how long, see our guide on record-keeping for Canadian taxes.

Year 1 (Current): Active records — invoices, receipts, contracts, bank statements for day-to-day operations and tax filing
Years 2-6 (Retention): Mandatory retention — all sales invoices, purchase invoices, payroll records, contracts, and supporting documents
Year 7+ (Archive): Safe to destroy unless CRA has contacted you about a review, audit, or appeal

Pro Tip: iBill.ca stores all your invoices securely in the cloud indefinitely. Access your complete history anytime — perfect for CRA audits.

CRA Penalties for Non-Compliance

Non-compliance can be costly. Here's what to watch out for:

Incomplete invoices: Missing required fields can result in your clients being denied input tax credits and may trigger audits
Late filing: Penalties of 1% of amount owing plus 0.25% for each month late (up to 12 months), plus daily compound interest
Incorrect tax collection: Charging the wrong rate means you owe the uncollected tax plus penalties and interest
Poor record-keeping: Penalties up to $2,500 per failure; missing records often result in denied deductions during audits. Proper year-end tax preparation helps freelancers avoid these pitfalls

Input Tax Credits (ITCs)

When you pay GST/HST on business expenses, you can claim those amounts back as Input Tax Credits. You subtract your ITCs from the GST/HST you collected to determine your net tax owing (or refund). To claim ITCs, you need invoices from suppliers that meet CRA requirements -- including their GST/HST registration number and tax amounts shown separately. Using receipt tracking software makes it easier to organize purchase invoices and maximize your ITC claims at filing time.

Create CRA-Ready Invoices with iBill.ca

iBill.ca is designed specifically for Canadian businesses and automatically ensures your invoices meet all CRA requirements:

Automatic GST/HST/PST/QST calculations for all provinces
Taxes displayed correctly as separate line items
Space for your GST/HST registration number
Automatic invoice numbering
Professional templates that include all required fields
Cloud storage for 6+ years of invoice history
CRA-ready tax reports for easy filing
included - no subscription fees

CRA Invoice Requirements 2026 — Complete Checklist