Invoicing guide
Invoicing in Canada
GST/HST — how it works, what an invoice needs, and where the numbers come from.
Data as of 2026-07-19. Sources: www.canada.ca (opens in new tab), www.canada.ca (opens in new tab), retailcouncil.org (opens in new tab).
This is general guidance, not tax advice — verify with your tax authority.
The tax regime
Canada taxes most sales under a GST/HST system (regime type: gst). The document title Ochre prints is “Invoice.”
Tax registration number
The tax registration number for Canada is labelled GST/HST number (Business Number) on an Ochre invoice.
Format: 9 digits, then "RT", then 4 digits.
Additionally, QST registration number may apply — Seller operates in Quebec — QST is administered by Revenu Québec, a registration separate from the federal CRA GST/HST number. (format unverified — confirm with the tax authority).
Registration & thresholds
30,000 CAD — Small-supplier threshold: CAD $30,000 in worldwide taxable supplies over four consecutive calendar quarters (or in a single quarter). Below it, GST/HST registration is not mandatory (voluntary registration still allowed to claim input tax credits).
Rates
GST/HST varies by jurisdiction within Canada: HST 13% (Ontario); HST 14% (Nova Scotia); HST 15% (NB, NL, PE); GST 5% + PST 7% (BC, MB); GST 5% + PST 6% (Saskatchewan); GST 5% + QST 9.975% (Quebec); GST 5% only (AB, YT, NT, NU).
Price display
Ochre's default for Canada is tax-exclusive pricing on a line item.
There is no requirement that consumer-facing prices display tax-inclusive.
Rounding
Tax is rounded half up, applied once for the invoice total, to a precision of 0.01.
Mandatory invoice fields
- Seller's tax registration number
- Sequential invoice number
- Issue date
- Tax broken down by component (e.g. CGST/SGST/IGST)
Fiscal year & dates
The fiscal year starts January 1. Dates print in YYYY-MM-DD order.
Currency
CAD (CA$), shown to 2 decimal places.
E-invoicing
No general Canadian B2B/B2C e-invoicing mandate. Canada participates in federal B2G Peppol pilots, but nothing mandatory for private commerce. Advisory only.