Copy the template below into a document or spreadsheet, replace the bracketed fields, and save a copy of the completed invoice. First determine whether GST/HST applies to your sale and which rate applies. An invoice format does not determine the tax treatment.
Copyable invoice template
INVOICE
From: [supplier legal or trading name]
Address: [supplier address]
Contact: [email or telephone]
GST/HST account number, if registered: [9-digit BN + RT + 4-digit account]
Bill to: [customer legal or trading name]
Invoice number: [number]
Invoice date: [date]
Payment terms: [for example, due 30 days from invoice date]
Payment instructions: [your chosen payment method and details]
Description Quantity Unit price Amount
[goods or services] [qty] $[price] $[amount]
[additional item, if applicable] [qty] $[price] $[amount]
Subtotal before tax: $[amount]
GST/HST: [applicable rate]% × $[taxable amount] $[tax]
Other applicable sales tax, if any: $[amount]
TOTAL DUE: $[total]
Put only taxes that actually apply on the invoice; identify different tax treatments if the invoice contains taxable, zero-rated or exempt items. A seller without a GST/HST account should not invent a registration number. If you are an unregistered small supplier with no earlier obligation, do not add GST/HST unless you register voluntarily; someone already required to register may owe tax from the applicable effective date. See when to register and start charging.
Worked example: an ordinary Ontario sale
This fictional example assumes a registered supplier sells a taxable design service whose place of supply is Ontario, at 13% HST. The names and account number are illustrations; replace them with your own details.
INVOICE
From: Example Design Studio
GST/HST account: 123456789 RT 0001 (illustration only)
Bill to: Example Client Ltd.
Invoice: 104 Date: October 16, 2026
Payment terms: Due within 30 days of invoice date
Design service: 1 × $500.00 $500.00
HST: 13% of $500.00 $65.00
TOTAL DUE: $565.00
This example provides the supplier and customer names, date, account number, description, payment terms, tax and total. The tax is $500 × 0.13. It is an illustration of the ordinary Ontario rate, not a default for every Canadian supply. For another province or a different service, check the CRA’s rate and place-of-supply guidance and any separately applicable provincial tax.
What does a business customer need for an ITC?
A registrant customer may need supporting information to claim an input tax credit (ITC); providing it does not itself make the purchase eligible. The ordinary documentation thresholds below use the total paid or payable shown on the supporting documentation. CRA: ITC record requirements; ITC Information Regulations, section 3.
| Total on supporting documentation | Information generally needed for an ITC |
|---|---|
| Under $100 | Supplier or intermediary name, invoice date (or tax paid/payable date if no invoice), and total. |
| $100 to $499.99 | Above information plus the supplier or intermediary GST/HST number and tax information. If the amount includes tax, identify the applicable rate and amount for the supply or group taxed at that rate; identify different tax statuses on a mixed invoice. |
| $500 or more | Above information plus the buyer’s name or trade name, payment terms, and a description sufficient to identify the supply. |
These are ITC documentation rules, not the complete set of seller tax-disclosure duties. When GST/HST is payable, disclose the tax or that the price includes it, including on a sale below $100. Special documentation exceptions exist; records may include documents other than an invoice. The invoice requirements guide explains the tiers and tax-included prices in more detail. Excise Tax Act, section 223
Sending and keeping the invoice
- Confirm the supply’s tax status and place of supply before entering a rate. For an HST sale, show the combined HST rather than separate federal and provincial portions.
- Replace all example names and the example account number with the actual details. Add any other tax only if it applies to that transaction.
- Save the issued invoice with your business records. CRA generally requires records for six years from the end of the last year to which they relate; longer retention can be required. CRA: charge, collect and keep records
- A document template works for a single invoice; for repeat invoicing, you can compare invoicing tools and check whether a tool fits your records and tax workflow.
Sources checked October 16, 2026: CRA’s charge and collect guide, ITC guidance, and the ITC Information Regulations.
Can I create a simple invoice online?
Copy the template above without paying for a template, paste it into a document or spreadsheet, replace the placeholders, check the tax treatment and keep a copy of the invoice you send. For example, Google says anyone with a Google Account can create in Sheets; enter the invoice fields and calculate the amounts yourself. Some Google features depend on a paid plan. A spreadsheet does not automatically determine the correct Canadian tax treatment. Check the tool’s current terms before choosing it.
Sources for the added section checked October 17, 2026.