The fields a Canada invoice needs, how to number and date it, when to show GST/HST, the e-invoicing rules, and how to fix a mistake with a credit note.
Under $100: the supplier's name, the invoice date and the total (Input Tax Credit Information Regulations, SOR/91-45, s. 3).
From $100: also the supplier's GST/HST registration number and the tax charged, or a statement that the total includes it; the rate depends on the province (5% GST, or 13% to 15% HST).
From $500: also the buyer's name, the payment terms and a description of each supply.
Numbering, keeping and correcting invoices
Business records, including sales and purchase invoices, must be kept for six years from the end of the year to which they relate. This applies to GST/HST registrants, and the CRA may ask for invoices to be kept longer. To destroy records earlier, the business must send the CRA a written request and wait for written approval.
Records kept electronically must be kept in an electronically readable format for the same six years; printing them is not a substitute. Customers who claim input tax credits rely on the invoice carrying the information prescribed by the Input Tax Credit Information (GST/HST) Regulations, so the supplier's invoices should always be complete and legible.
Written from published tax-authority guidance and reviewed on 2026-10-11. Everything here is indicative rather than a ruling on your circumstances, and rules change. Confirm anything you rely on with Canada Revenue Agency (CRA) before acting on it, and tell us if you find something out of date so we can correct it.
This guide explains the rules in general terms and is not tax advice for your circumstances. Confirm your position with a qualified adviser or with Canada Revenue Agency (CRA).