Invoice Requirements in Canada: GST/HST Guide for Freelancers (2026)
What Canadian freelancers must include on invoices — GST/HST registration, CRA requirements, and what happens if you don't charge GST.
Canadian invoicing has a few specifics that confuse new freelancers and small business owners — particularly around GST/HST. This guide covers everything you need to know to invoice correctly and stay on the right side of the CRA.
What must a Canadian invoice include?
- Your full legal name (or business name) and contact information
- Client's name and address
- Invoice number (must be unique and sequential)
- Invoice date and payment due date
- Description of the goods or services provided
- Amount charged for each item
- Total amount before and after tax
- GST/HST registration number (if you are registered)
- The amount of GST/HST charged (if applicable)
When do you need to charge GST/HST in Canada?
You must register for GST/HST when your worldwide taxable supplies exceed $30,000 in any four consecutive calendar quarters. Once you cross this threshold, you have 29 days to register with the CRA.
If you earn less than $30,000 annually, you are a 'small supplier' and do not have to charge GST/HST. However, you can voluntarily register, which allows you to claim input tax credits on your business expenses.
GST vs HST — what's the difference?
Canada has a harmonized tax system. The rate you charge depends on where your client is located:
- Ontario, New Brunswick, Newfoundland, Nova Scotia, PEI: 13–15% HST
- Alberta, Northwest Territories, Nunavut, Yukon: 5% GST only
- British Columbia, Manitoba, Saskatchewan, Quebec: 5% GST + provincial tax
- Quebec uses QST (9.975%) instead of the provincial part of HST
What happens if you forget to charge GST/HST?
If you are registered but forget to charge GST/HST on an invoice, you are still liable to remit it to the CRA. You cannot go back and add it to a previously issued invoice without client agreement. The safest approach: always include GST/HST on every invoice to registered clients.
Canadian invoice payment terms
There are no legal requirements for specific payment terms in Canada. The most common terms for freelancers and small businesses are Net 15 or Net 30. You can charge interest on overdue invoices if your contract states this — the Prompt Payment for Construction Contracts Act in some provinces sets specific rules for construction contractors.
Frequently asked questions
Do I need a GST/HST number to invoice in Canada?
Only if your annual revenue exceeds $30,000. Below that, you are a small supplier and don't need to charge or remit GST/HST, though you can register voluntarily.
What is the penalty for not charging GST/HST in Canada?
If you are registered and fail to collect GST/HST, you must still remit the tax to the CRA. Penalties for late filing or remittance start at 1% per month plus interest. Voluntary disclosure can reduce penalties if you come forward before the CRA contacts you.
Can I invoice in US dollars as a Canadian freelancer?
Yes. Many Canadian freelancers invoice international clients in USD. For tax purposes, you must convert the USD amount to CAD using the Bank of Canada exchange rate on the date of the transaction.
Do I charge GST/HST to US clients?
Generally no. Exports of services to non-resident clients who are not in Canada are zero-rated for GST/HST purposes — meaning you charge 0% GST/HST. Always confirm with a tax professional for your specific situation.
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