Freelance Invoice Template Canada: GST/HST Rules & Requirements
Canadian freelance invoices have specific requirements depending on your province and whether you're registered for GST/HST. Get this right and your invoices will be CRA-compliant and professional. Here's everything you need to know.
Do I need to charge GST/HST as a Canadian freelancer?
You must register for and charge GST/HST once your worldwide taxable revenues exceed $30,000 CAD in any 12-month period(or in a single calendar quarter). Below this threshold, you're a “small supplier” and registration is optional.
Under $30,000/year
- ✓ No GST/HST to charge
- ✓ No GST/HST number needed on invoices
- ✓ Simpler invoicing
- ✗ Can't claim input tax credits
Over $30,000/year
- → Register with CRA within 29 days
- → Add GST/HST to all invoices
- → Show your GST/HST registration number
- → File GST/HST returns (annual or quarterly)
What to include on a Canadian freelance invoice
If you're NOT registered for GST/HST (under $30k)
Note for small suppliers
You may want to add a line like “GST/HST not applicable — small supplier” so clients with GST registrations know why you're not charging tax. This prevents their accounts department from querying the invoice.
If you ARE registered for GST/HST
CRA requires “supporting documents” (invoices) to include all of the above PLUS:
Your GST/HST registration number
Format: 123456789 RT0001 (9-digit BN + RT + 4 digits)
Tax rate applied
5% GST, 13% HST, 15% HST, etc. — depending on province of supply
Amount of GST/HST charged
Show tax as a separate line item, not buried in the total
Total before tax (net amount)
The pre-tax amount your client is paying for services
Total including tax
The final amount payable
GST/HST rates by province
Combined federal + provincial
PST on most goods; many services GST-only
No provincial sales tax
Registered with Revenu Québec separately
Highest HST rate in Canada
RST called 'Retail Sales Tax'
Which rate applies depends on the “place of supply” — generally the province where your client is located, not where you are.
Canadian freelance invoice example (GST registered)
INVOICE
Ontario client — HST at 13%
FROM
Sam Nguyen
Freelance Copywriter
Toronto, ON
GST/HST No: 123456789 RT0001
Invoice: INV-2026-031
Date: June 13, 2026
Due: June 27, 2026 (Net 14)
TO
Maple Digital Inc., Toronto, ON
Subtotal: $1,950.00
HST (13%): $253.50
Total due: $2,203.50 CAD
Payment methods popular with Canadian freelancers
- • Interac e-Transfer — the most common for domestic clients; instant, free at most banks, up to $10k per transfer
- • EFT (Electronic Funds Transfer) — for larger amounts or clients with accounting systems; include transit number, institution number, account number
- • Wire transfer (SWIFT) — for US or international clients; include your bank name, SWIFT code, account number
- • Wise Business — popular for international clients; low fees, fast currency conversion
- • Cheque — still used by some older companies; payable to your registered business name
Quick answers
Do I need a business number to invoice clients in Canada?
No — you can invoice using your personal name as a sole proprietor. A Business Number (BN) is assigned by CRA when you register for GST/HST or other CRA programs.
Do I need to include my SIN on invoices?
Never put your Social Insurance Number on invoices. It's private and there's no business reason to share it with clients. If they ask for tax identification, they may want your BN — share that instead.
Can I invoice in USD as a Canadian freelancer?
Yes. Specify the currency clearly on the invoice (e.g. 'Total: USD $2,000'). For your CRA reporting, you'll convert to CAD at the Bank of Canada exchange rate on the invoice date.
How long do I need to keep invoices in Canada?
CRA requires you to keep business records (including invoices) for at least 6 years from the end of the last tax year they relate to.
Create your Canadian invoice now — free
Professional PDF invoices in 60 seconds. Add your GST/HST number and tax amounts in the notes field. No card needed.