Canada GST/HST Invoicing Rules: CRA Compliance Guide for 2026

If you operate a business, consultancy, or freelance practice in Canada, understanding Canada Revenue Agency (CRA) invoicing rules is essential for collecting sales taxes legally and avoiding costly audit penalties.

In this guide, we review the CRA $30,000 CAD “Small Supplier” threshold, provincial tax rates (GST, HST, PST, QST), and the mandatory information required on Canadian commercial invoices.

The CRA $30,000 CAD “Small Supplier” Rule

Under CRA guidelines, you are designated a small supplier and are NOT required to register for or charge GST/HST if:

• Your total gross taxable revenues (before expenses) across all your businesses do not exceed $30,000 CAD in any single calendar quarter or over the last four consecutive calendar quarters.

When Must You Register?

• As soon as your revenue exceeds $30,000 CAD across four consecutive quarters, you must register with the CRA within 29 days and start collecting GST/HST on all future taxable sales.
• Voluntary Registration: You can register voluntarily even before hitting $30,000 CAD. Doing so allows you to claim Input Tax Credits (ITCs) to recover all GST/HST you paid on business purchases, equipment, and office software.

Provincial Tax Breakdown: GST vs. HST vs. PST vs. QST

Canada’s sales tax framework varies by province:

CRA Mandatory Invoice Information

For purchases between $30 and $149.99 CAD:

• Business name (or trading name).
• Date of invoice.
• Total amount paid or payable.
• Indication of whether GST/HST is included or broken out separately.

For purchases of $150 CAD or more:

• All of the above, plus:
• CRA 9-Digit Business Number (BN) with the RT program identifier (e.g., 123456789 RT 0001).
• The buyer’s name or trading name.
• Clear description of each good or service itemized.
• Terms of payment.

Interac e-Transfer & Canadian Banking Details

In Canada, Interac e-Transfer is the standard, instantaneous payment protocol for contractors and small businesses. When formatting your invoice, include:

• Your verified recipient email or mobile number registered for Interac Auto-Deposit.
• Traditional direct deposit fields:
  • Financial Institution Number: 3 digits (e.g., 004 for TD, 001 for BMO, 003 for RBC).
  • Transit / Branch Number: 5 digits.
  • Account Number: 7 to 12 digits.

Generate a Free CRA Canadian Invoice

Create, customize, and download your Canadian invoice with automatic GST/HST calculations and Interac e-Transfer remittance instructions on our Free Canada Invoice Generator.