What the CRA requires, by total sale
| Required detail | Under $100 | $100 to $499.99 | $500 or more | In BillCrisp | Source |
|---|---|---|---|---|---|
| Supplier's business or trading name, or an intermediary's | Yes | Yes | Yes | Your details | [1] |
| Invoice date, or the date GST/HST is paid or payable if no invoice is issued | Yes | Yes | Yes | Issue date | [1] |
| Total amount paid or payable | Yes | Yes | Yes | Total | [1] |
| Total GST/HST charged, or a statement that each taxable supply includes GST/HST at the applicable rate | No | Yes | Yes | Tax total, or tax-inclusive mode | [1] |
| Status of each supply, where the invoice has both taxable and exempt supplies | No | Yes | Yes | Tax rate per line (0% for exempt) | [1] |
| Supplier's or intermediary's GST/HST registration number | No | Yes | Yes | GST/HST number field | [1] |
| Buyer's name or trading name, or their authorised agent's | No | No | Yes | Customer details | [1] |
| A brief description of the property or services | No | No | Yes | Line description | [1] |
| Terms of payment | No | No | Yes | Terms or due date | [1] |
The CRA notes that these thresholds rose to $100 (from $30) and $500 (from $150) as of April 20, 2021. [1]
Tips for Canadian invoices
- Show your GST/HST registration number on every invoice of $100 or more. [1]
- If you are a small supplier and not registered, do not charge GST/HST; choose the generic preset and set tax to 0%.
- HST rates differ by province. Enter the rate that applies to the place of supply.
Frequently asked questions
Can my customer confirm my GST/HST number?
Yes. The CRA provides a registry for confirming GST/HST account numbers, so make sure the number on your invoice is correct. [1]
Sources
- [1] Canada Revenue Agency: Input tax credits – Input tax credit information requirements (accessed 2026-09-29)