A contractor invoice in Canada has two jobs. It has to give your customer what the CRA (and Revenu Québec, if you work there) requires to claim back the sales tax you charged, and on construction jobs in some provinces it has to meet a legal definition before the payment clock starts. This guide covers both layers, with a checklist and a sample layout you can copy.

This is research-based general information, checked against CRA, Revenu Québec, and provincial sources in September 2026. It is not tax or legal advice, so talk to an accountant (and a construction lawyer for payment disputes) about your own situation.

What does the CRA require on a GST/HST invoice?

The CRA sets out what an invoice must show so a GST/HST-registered customer can claim an input tax credit, and the list grows with the size of the sale. There are three tiers: under $100, $100 to $499.99, and $500 or more.

The CRA's general guide for registrants (RC4022) says that if customers ask for an invoice or receipt to claim input tax credits, you have to give them specific information depending on the amount of the sale. Most of your commercial customers will need it, so it makes sense to build every invoice to the top tier.

FeatureUnder $100$100 to $499.99$500 or more
Supplier's business or trading name (or intermediary's name)
Invoice date (or date the GST/HST was paid or payable)
Total amount paid or payable
GST/HST charged, or a statement that the total includes it at the applicable rate
Status of each supply when taxable and exempt supplies are mixed
Supplier's GST/HST registration number
Buyer's name or trading name (or authorized agent)
Brief description of the property or services
Terms of payment
CRA input tax credit information requirements by total sale amount, from RC4022, checked September 2026.

A few details from the same guide matter for contractors:

  • How to show the tax. You can show the GST/HST as a separate amount, state that the price includes it, or show the rate. If HST applies, show the total HST rate (for example, 13% in Ontario). Do not split the federal and provincial parts of the HST.
  • Discounts and late fees. If you offer an early-payment discount, charge GST/HST on the full invoice amount even if the customer takes the discount. Do not charge GST/HST on a late-payment surcharge.
  • Record keeping. Keep your sales and purchase invoices and related records for six years from the end of the year they relate to.

If you are not sure which rate applies to a job, use our sales tax calculator or the GST/HST and PST rates by province guide.

How do I show my business number on an invoice?

Show your full GST/HST program account number, not just the 9-digit business number. The CRA describes it as 15 characters: the 9-digit business number, the letters RT for the GST/HST program, and a 4-digit account number, as in 123456789 RT 0001.

Your customer needs the full number to support an input tax credit on any invoice of $100 or more. Printing only the 9-digit BN leaves the invoice incomplete.

If you are not registered yet because you are still a small supplier, do not charge GST/HST and do not put a made-up number on the invoice. See how to register for GST/HST for when registration becomes mandatory.

What extra information is required in Quebec?

In Quebec, Revenu Québec publishes one invoice table covering both the GST and the QST, and it asks for a little more than the CRA does. The key differences: you must show both your GST and QST registration numbers from $100 up, and the QST side requires the tax amount and a description even on sales under $100.

Revenu Québec's "Preparing Invoices" page lists these requirements by total value, including taxes:

  • Under $100: supplier's name, invoice date, total amount, plus (for the QST only) the amount of tax and a description of the property or service.
  • $100 to $499.99: all of the above, plus the amount of applicable tax, the supplier's GST and QST registration numbers, and (for the QST) a description.
  • $500 or more: all of the above, plus the purchaser's name or business name and the terms of payment, with a description required for both taxes.

If you show one combined tax amount for GST and QST, Revenu Québec says to specify that it includes both. The QST rate is 9.975%, charged in addition to the 5% GST (14.975% combined).

Do I need a PST number on invoices in BC, Saskatchewan, or Manitoba?

We could not find an official page from BC, Saskatchewan, or Manitoba that sets out a PST invoice content list the way the CRA and Revenu Québec do, so we do not list one here. If you are registered for PST (or Manitoba's RST), check your province's current bulletins or call its tax office before you finalize your invoice template.

One BC detail is worth knowing because it affects whether PST appears on your invoice at all. BC's Bulletin PST 001 says real property contractors who only supply and install goods that become part of real property do not have to register to collect PST, because they pay PST on the materials they buy instead. You do have to register if the goods you install do not become part of real property, if you sell goods you do not install, or if your customer has agreed in a qualifying contract to pay the PST on the goods.

What must an Ontario "proper invoice" contain?

On Ontario construction contracts, the owner's 28-day payment deadline only runs from receipt of a "proper invoice." Section 6.1 of the Construction Act defines one as a written bill or request for payment that contains specific information and meets any other requirements your contract specifies.

The required elements under section 6.1(1), as the statute reads in September 2026:

  1. The contractor's name and address.
  2. The date of the invoice and the period, milestone, or other contractual payment entitlement it relates to.
  3. Information identifying the contract or other authorization, such as a contract number, contract line item number, or purchase order number.
  4. A description, including quantity where appropriate, of the services or materials supplied.
  5. The amount payable for the services or materials supplied, and the payment terms.
  6. The name, title, mailing address, and telephone number of the person payment is to be sent to (or, for an office or department, its name, mailing address, and telephone number).
  7. Any other information necessary for the proper functioning of the owner's accounts payable system that the owner reasonably requests.
  8. Any other information that may be prescribed by regulation.

Item 7 was added by the 2024 amendments in force January 1, 2026. In practice, it means you should ask each owner up front what their accounts payable team needs (a cost code, a site reference, a vendor number) and put it on every invoice.

Three other rules in section 6.3 shape how you invoice:

  • Monthly by default. Proper invoices are given monthly unless the contract says otherwise.
  • No approval gate. A contract term that makes giving a proper invoice conditional on prior certification by a payment certifier or the owner's prior approval has no force or effect. (Certification or approval after the invoice is given is still allowed.)
  • Revisions. You can revise a proper invoice only if the owner agrees in advance, the invoice date does not change, and the revised invoice still meets the requirements.

Once a proper invoice is received, the owner must pay within 28 days, or give a notice of non-payment within 14 days for any amount it disputes (section 6.4). Our Ontario holdback and prompt payment guide walks through the full timeline, the 10% holdback, and what happens down the chain to subcontractors.

What is the 7-day deeming rule for Ontario invoices?

Since January 1, 2026, an invoice that is missing required information is still deemed a proper invoice unless the owner objects in writing within 7 days. The owner's notice has to identify the deficiency and what is needed to address it (section 6.1(2)).

This shifts the burden. Before 2026, an owner could argue weeks later that an invoice was never "proper," so the clock never started. Now the owner has 7 days to raise it. The same deeming rule applies to a revised invoice.

It still pays to get every invoice right the first time. If you receive a deficiency notice, the 28-day clock will not help you until a proper invoice is in the owner's hands, so correct and resend the same day if you can. Build every required element into your template and you should never see one.

What about prompt payment in Alberta and Saskatchewan?

Alberta and Saskatchewan also have prompt payment rules built around a proper invoice and a 28-day payment deadline. Their invoice content lists are similar to Ontario's but not identical, so do not assume an Ontario template is enough.

  • Alberta. The Prompt Payment and Construction Lien Act applies to new construction contracts as of August 29, 2022. Alberta.ca says owners must pay within 28 calendar days of receiving a proper invoice, must give notice of a dispute within 14 calendar days, and contractors must pay subcontractors within 7 calendar days of being paid. Alberta's list of proper invoice contents includes one item Ontario's does not: a statement that the invoice is intended to be a proper invoice.
  • Saskatchewan. The Saskatchewan Construction Dispute Resolution Office says that since March 1, 2022, an owner must pay a proper invoice within 28 days or issue a notice of non-payment within 14 days, and that the undisputed balance remains due within 28 days. Its summary of proper invoice contents covers the contractor's name and address, invoice date, contract identification, a description, amounts and terms, and payment contact details.

Holdback, lien, and adjudication rules differ by province. If you work across provincial lines, keep a separate template (or at least a checklist) for each province.

Contractor invoice checklist

Use this list to build one template that meets the CRA top tier and Ontario's proper invoice rules at the same time. Items marked "Ontario" or "Quebec" apply only there.

Your details

  • Legal business name (and operating name if different) and mailing address
  • GST/HST registration number in full (123456789 RT 0001 format)
  • Quebec: QST registration number
  • Payment contact: name, title, mailing address, and phone number (Ontario requires this)

Customer and job details

  • Customer's legal or trading name (required by the CRA at $500 or more)
  • Contract number, contract line item, or purchase order number (Ontario requires one of these)
  • Job site address and any cost code or vendor number the owner asked for

Dates and period

  • Invoice date and a unique invoice number
  • Billing period, milestone, or payment entitlement the invoice covers (Ontario)

The work

  • Description of services and materials, with quantities and unit rates where appropriate
  • If you mix taxable and exempt items, show the tax status of each line

Amounts and terms

  • Subtotal before tax
  • GST/HST as a separate amount (or a statement that it is included) with the total rate, without splitting federal and provincial HST
  • Quebec: GST and QST, or a combined amount stated as including both
  • Total amount payable
  • Payment terms (for example, "Net 28 days") and accepted payment methods

Construction extras (where they apply)

  • Contract value, previous billings, and balance to complete on progress invoices
  • Holdback retained, if your contract or accountant wants it shown on the invoice
  • Alberta: a statement that the invoice is intended to be a proper invoice

Sample contractor invoice layout

Here is a field-by-field example for an Ontario renovation job. Every name and number below is a fictional placeholder, so replace them with your own details.

FieldExample (placeholder values)
Contractor nameYour Company Ltd.
Contractor address123 Example Street, Anytown, ON A1A 1A1
GST/HST registration number123456789 RT 0001
Invoice numberINV-0000
Invoice date[Invoice date]
Billing period[Start date] to [End date]
CustomerExample Client Inc.
Contract or PO numberPO-00000
Owner reference requestedCost code 00-000
Job site456 Sample Avenue, Anytown, ON
Line 1Labour, electrical rough-in: 40 hours at $100.00 = $4,000.00
Line 2Materials, wire and boxes: per attached list = $4,000.00
Subtotal$8,000.00
HST (13%)$1,040.00
Total amount payable$9,040.00
Payment termsNet 28 days from receipt
Send payment toJane Example, Accounts Receivable, 123 Example Street, Anytown, ON A1A 1A1, 555-555-0100

How holdback interacts with HST on your invoices is a question to settle with your accountant, which is why it is not shown above.

How can software help you produce compliant invoices?

Any tool works if the template includes every field above and someone checks it before sending. The main difference between options is how much of the checklist is built in versus typed by hand.

  • A word processor or spreadsheet template. Free and flexible. It relies on someone remembering the PO number and payment contact on every invoice.
  • General invoicing or accounting software. These tools handle numbering, tax rates per line, and payment terms, and let you add custom fields for contract and PO numbers. Our best invoicing software for Canadian contractors review compares FreshBooks, QuickBooks, Xero, Wave, and others on Canadian tax handling.
  • Trades-specific software. GetMarkup, which is built by Methodical Studio, the publisher of NorthVetted, states on getmarkup.ca that every invoice is formatted to qualify as a proper invoice under s.6.1 of the Ontario Construction Act. Its regular prices are CAD $49/month for Solo and CAD $89/month for Plus, with a free tier. We make it, so weigh that accordingly.

Whichever route you choose, the owner's 7-day window and the CRA's six-year record keeping rule both reward the same habit: a consistent template and a saved copy of every invoice you send.

Frequently asked questions

Do I have to put my GST/HST number on every invoice?

The CRA requires your GST/HST registration number on invoices of $100 or more if your customer asks for the information to claim input tax credits. Showing it on every invoice is the simplest way to meet that rule.

What are the CRA invoice thresholds for input tax credits?

The CRA uses three tiers: under $100, $100 to $499.99, and $500 or more. Each tier adds required fields, and a $500 or more invoice needs the buyer's name, a brief description, and the payment terms.

What makes an invoice a proper invoice in Ontario?

It must contain the information listed in section 6.1 of the Construction Act, plus any other requirements your contract specifies. That includes your name and address, the invoice date and billing period, contract or PO number, a description of the work, the amount and payment terms, and the payment contact.

What happens if my Ontario invoice is missing something?

Since January 1, 2026, it is deemed a proper invoice unless the owner tells you in writing, within 7 days of receiving it, what is missing and what is needed to fix it. If you get that notice, correct and resend quickly because the 28-day clock depends on a proper invoice.

Do I need to show my QST number on invoices in Quebec?

Yes, if you are registered and the invoice is $100 or more, Revenu Québec requires both your GST and QST registration numbers so your customer can claim input tax credits and input tax refunds.

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