How do I show GST/HST on an invoice?

Updated 4 min read HST in Canada editorial team
On this page
  1. Short answer
  2. Does this apply to you?
  3. Which rate do you charge?
  4. Work out the tax line
  5. What records does your customer need for an ITC?
  6. Two simple Ontario invoice examples
  7. What your GST/HST number looks like
  8. If you charged HST without a number
  9. FAQ
  10. Sources
  11. What next?

Short answer

When GST/HST is payable, disclose the tax amount or that the price includes tax. An invoice, receipt or agreement can do this; the law also permits prescribed notices. The documentation your customer needs for an input tax credit (ITC) then depends on the total.1, 4

  • Under $100 ITC records need your name, date and total. The separate tax-disclosure duty still applies.
  • $100–$499.99 Add your GST/HST number and tax details. For tax-included prices, state the rate and the amount it applies to.
  • $500 and up Add your client’s name, payment terms and a description.

Does this apply to you?

If you…Then
are an unregistered small supplier with no earlier obligationDo not collect GST/HST unless you register voluntarily. Check your history and threshold.
already had to register but are waiting for a numberTax starts from the required effective date, not when the number arrives. A single-quarter crossing includes the sale that passed $30,000. Correct the registration.
bill a client in another provinceThe rate usually follows where the service is supplied. Which rate to charge.
bill a client outside CanadaMany exported services are zero-rated: 0%, but still on the invoice. See below.
use the Quick MethodCharge the full rate to clients anyway; the Quick Method only changes what you remit.
already charged HST without a numberHere’s how to fix it.

Which rate do you charge?

First confirm that GST/HST applies to the supply. For many services, the place-of-supply rule uses the customer’s Canadian address most closely connected with the service; specific rules can override it. A general service supplied in Nova Scotia uses 14% HST. Many exported services are zero-rated, but exceptions apply.2 Provincial PST/RST/QST must be checked separately. In the calculator, select one only when it applies; it does not classify exempt or zero-rated supplies.

Invoicing several clients a month? Software can save the tax rates you have confirmed for each client. Compare invoicing tools

Work out the tax line

Calculate

Amount before tax$2,400.00

HST 13%$312.00

Total with tax$2,712.00

Example for a standard-rated sale in Ontario. Only explicitly selected provincial taxes are included. JavaScript is needed to change the amount or tax applicability.

What records does your customer need for an ITC?

The matrix below summarizes supporting documentation under the Input Tax Credit Information Regulations. It is not a complete list of seller disclosure duties. A dash means this particular ITC tier does not require the item, not that you may conceal tax. ITCs also depend on the customer’s eligibility and business use.

Swipe or scroll sideways for all invoice amounts and sources.

ItemUnder $100$100–$499.99$500+Source
Your business or trading nameYesYesYess. 3(a)
Invoice dateYesYesYess. 3(a)
Total amountYesYesYess. 3(a)
GST/HST registration number—YesYess. 3(b)
Tax amount, or tax-included statement + rate + amount at that rate—YesYess. 3(b)
Client’s name——Yess. 3(c)
Payment terms and a description——Yess. 3(c)

For mixed taxable, zero-rated or exempt supplies, identify each relevant tax status. A tax-included statement for $100+ must identify the rate and the amount for each supply or group at that rate; “HST included” alone is insufficient for ITC documentation.

Two simple Ontario invoice examples

$50 before tax: Example Studio · 14 Oct 2026 · Design service $50.00 · HST 13% $6.50 · Total $56.50. This is below the $100 ITC tier, but the tax is still disclosed.

$200 tax included: Example Studio · 14 Oct 2026 · GST/HST number 123456789 RT0001 (illustration only) · Design service, total $200.00 including HST at 13%. Before tax $176.99; included HST $23.01. The entire $200 is subject to the stated rate. Replace the illustrative name and number with your real registered details.

Let invoicing software add these lines for you

Useful if you send more than a few invoices a month or bill clients in different provinces. Not worth it for one invoice a quarter: a template is enough.

  1. FreshBooksFor freelancers who mostly invoice and get paidTry FreshBooks
  2. QuickBooks OnlineFor books and the GST/HST return in one placeTry QuickBooks
  3. Zoho BooksFor small businesses that want to start freeTry Zoho Books

Partner links: we may earn a commission if you sign up through a "Try" button. It doesn't decide which tools we list or what we say about them.

What your GST/HST number looks like

It’s your 9-digit Business Number plus the program code and account: 123456789 RT0001. RT means GST/HST; 0001 is the first account. Put the full 15 characters on the invoice.

If you charged HST without a number

Tax was due: if you were required to register, apply now and establish the correct effective date with CRA. Include the taxable sale that triggered a single-quarter crossing; a missing number does not remove that liability. If the required date is more than 30 days earlier, follow CRA’s written backdating request process with the revenue records supporting that date. Correct the records and account for the tax; refunding a customer does not simply erase tax that was legally due.

Tax was collected in error: if no tax was payable, a refund or credit of the excess may be available under section 232, generally within two years, with the required credit/debit note. Amounts collected as GST/HST must be accounted for; ask CRA how to remit or correct your case if you are unregistered. Do not register voluntarily solely to undo an erroneous collection.3, 5

Use Business Registration Online (BRO) to register. Phone registration has ended. CRA lists alternatives where BRO cannot be used, with separate routes for Quebec and non-residents.

FAQ

Can I write “HST included” instead of a separate line?

Yes. For ITC documentation of $100 or more, also show your registration number, the applicable rate and the amount for each supply or group taxed at that rate. Identify different tax statuses on mixed invoices.

Do I charge HST to a US client?

Many services to non-residents are zero-rated, but not all. Check CRA’s exports guidance for your service.

Sources

  1. Input Tax Credit Information (GST/HST) Regulations, SOR/91-45, s. 3 — Justice Laws, checked 14 Oct 2026
  2. CRA, Charge and collect the tax: which rate to charge — checked 14 Oct 2026
  3. CRA, GST/HST Memorandum 12-2: refund, adjustment or credit of the GST/HST — checked 14 Oct 2026
  4. Excise Tax Act, s. 223: disclosure of tax — checked 14 Oct 2026
  5. CRA: when registration and charging begin and registration and effective dates — checked 14 Oct 2026

Information, not tax advice. For your specific situation, check with the CRA or a qualified accountant.

What next?

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