Essential Elements of a Canadian Invoice
A compliant Canadian invoice requires specific details to meet tax regulations and facilitate customs clearance. For general business transactions, your invoice must clearly identify both your business and your client, including full legal names and addresses. You'll need a unique, sequential invoice number and the invoice date. Each good or service provided should have a detailed description, quantity, unit price, and total. If your business is registered for GST/HST (which is mandatory if your worldwide taxable supplies exceed $30,000 in any four consecutive calendar quarters), you must include your 15-character GST/HST registration number and clearly itemize the applicable GST/HST/PST/QST amounts separately. For goods crossing the border, a Canada Customs Invoice (or a commercial invoice with all the required data) is essential, demanding additional details like the country of origin, currency of sale, and reason for export.