CRA invoice requirements for a buyer’s GST/HST input tax credit (ITC) are tiered supporting-documentation requirements based on the total amount paid or payable: under $100, supplier name, date, total; from $100, add the supplier’s GST/HST number and tax amount or rate; from $500, add buyer name, description and payment terms. That information can be spread across the invoice and other supporting documents. The seller’s tax-disclosure obligations are a separate question.
Start with the seller’s tax disclosure
A registrant must inform customers whether GST/HST is included in the price or added. If showing an HST rate, show the total HST rate. A clear invoice can show the pre-tax amount, the applicable rate and tax amount, and the total payable. See CRA guidance on collecting tax. Exempt or zero-rated supplies need different treatment; do not add tax solely because the seller is registered.
GST/HST information needed to support an ITC
The thresholds below use the total amount paid or payable, including tax. They describe documentation for a buyer’s ITC, not every requirement that could apply to every invoice.
GST/HST · INPUT TAX CREDITS
Check the supporting information
Enter the total paid or payable, including tax, to see the information generally needed in records supporting a federal GST/HST input tax credit (ITC).
Include tax. For example, 565.00 or 1,250.00.
Your checklist will appear here. You can also use the full table below.
This is a general federal GST/HST ITC documentation guide. Information may be spread across supporting records, and exceptions can apply. It does not determine ITC eligibility or cover every invoice requirement, QST or provincial sales taxes. See sources.
| Supporting information | Under $100 | $100–$499.99 | $500+ |
|---|---|---|---|
| The supplier’s or intermediary’s business or trading name. | Yes | Yes | Yes |
| The invoice date or, if no invoice was issued, the date GST/HST was paid or became payable. | Yes | Yes | Yes |
| The total amount paid or payable. | Yes | Yes | Yes |
| The total GST/HST charged, or a statement that GST/HST is included for each taxable supply other than a zero-rated supply, the applicable rate and the amount to which each rate applies. | — | Yes | Yes |
| If items have different GST/HST statuses (taxable at a non-zero rate, zero-rated or exempt), identify the items taxable at a non-zero rate. | — | If statuses differ | If statuses differ |
| The supplier’s or intermediary’s GST/HST registration number. | — | Yes | Yes |
| The buyer’s business or trading name, or the name of the buyer’s authorized agent or representative. | — | — | Yes |
| A brief description of the property or services. | — | — | Yes |
| The terms of payment. | — | — | Yes |
Zero-rated supplies are taxable at 0%; they are not exempt. Where taxable amounts are subject to different rates, clearly disclose the applicable rate and the amount to which it applies.
See CRA ITC documentation rules. Having a document does not by itself guarantee a credit: the buyer must also qualify and use the purchase in its commercial activities.
Practical invoice checklist
- Show your legal or trading name, contact details, invoice date and a clear description of the work or goods.
- Identify your customer, payment terms and a tracking number. A sequential invoice number is useful for bookkeeping.
- If registered, include your GST/HST account number and identify the tax treatment. Show each applicable tax and total clearly, taking care with tax-included prices.
- Retain the invoice and related agreements or receipts so the necessary information can be traced.
Example: Ontario taxable service
A registered consultant bills an Ontario business $500 for an ordinary taxable service. The invoice shows the supplier and buyer, description and terms, the supplier’s GST/HST number, the $500 price, 13% HST of $65, and $565 due. The buyer’s ITC depends on its eligibility and records.
Quebec and provincial sales taxes
Quebec’s QST documentation rules are not identical to the GST/HST table: Revenu Québec requires a description of the property or service even for smaller transactions. Show GST and QST clearly and check the Quebec invoice guidance for the applicable details. BC, Saskatchewan and Manitoba have separate provincial taxes with their own requirements. A customer’s location alone does not resolve every place-of-supply question.
When does a seller charge GST/HST?
A small supplier that chooses not to register generally does not charge GST/HST, other than on certain taxable supplies of real property; a voluntary registrant must. Most businesses use the $30,000 small-supplier tests; the threshold includes worldwide taxable supplies and applicable supplies of associates. Taxi operators and commercial ride-sharing drivers must register for GST/HST regardless of the $30,000 threshold. A small supplier that registers voluntarily must charge tax on its taxable supplies. Check the CRA timing rules before assuming a seller is unregistered.
What if an invoice is missing required information?
The supporting information above can be spread across the invoice and other documents; if the supporting evidence as a whole is insufficient, the CRA may deny the related ITC. Ask the supplier for a corrected invoice or receipt showing the missing details, and use the GST/HST registry search to confirm the supplier’s account number is valid before claiming the credit. See CRA ITC documentation rules.
How long do you need to keep invoices?
Keep GST/HST invoices and other supporting records for six years from the end of the year to which they relate; the CRA may ask for records sooner, and destroying them earlier needs the CRA’s written approval first. See CRA: keeping GST/HST records.
Domestic invoice or customs document?
A domestic invoice records the transaction and can form part of the buyer’s tax records. For commercial goods imported into Canada, the Canada Border Services Agency generally accepts a commercial invoice containing the required customs data, a commercial invoice supplemented by Form CI1, or a completed CI1. Exceptions apply, including some shipments with a value for duty of $2,500 or less. Review the CBSA invoice requirements for the shipment; a domestic GST/HST invoice alone is not necessarily sufficient.
Related guides
Sources
The federal supporting-records table and checker were checked October 18, 2026. The other source checks below retain their stated date.
Official guidance checked October 17, 2026.