Sep 1, 2026 · 6 min read
How to Invoice as a Freelancer in Canada
Invoicing in Canada has three wrinkles that generic invoicing guides skip: the CRA prescribes exactly what must appear on an invoice (and it changes with the amount), the sales tax rate you charge depends on your client's province rather than yours, and US clients usually get no tax at all. Get these three right and everything else is formatting.
For the universal basics — invoice numbers, due dates, payment terms — see our general invoicing guide. This post covers what's different in Canada.
1. The CRA's minimum invoice requirements
If you are registered for GST/HST, your invoices must carry specific information so your business clients can claim input tax credits. The requirements stack up in three tiers:
Sales of Under $100
Your business name, invoice date, total amount
Sales of $100 – $499.99
Everything above, plus your GST/HST registration number, the tax amount (or a note that the total includes GST/HST), and which items are taxed
Sales of $500 or more
Everything above, plus the buyer's name, a description of the goods or services, and the payment terms
In practice: put everything on every invoice. Your GST/HST number looks like 123456789 RT0001 and belongs near your business name.
2. Charge the client's provincial rate, not yours
This is the rule most new freelancers get backwards. For most services, GST/HST place-of-supply rules key off the recipient's address:
- Client in Ontario → 13% HST
- Client in Nova Scotia → 14% HST (cut from 15% in April 2025)
- Client in New Brunswick, Newfoundland, or PEI → 15% HST
- Client in Alberta, BC, Saskatchewan, Manitoba, Quebec, or the territories → 5% GST (provincial PST/QST is a separate system with its own registration rules)
Full table: sales tax by province. Selling mostly to one province? The Ontario HST guide covers the most common case.
3. US and international clients: usually 0%
Services exported to non-residents are generally zero-rated — you charge 0% GST/HST and still claim input tax credits on your own expenses. Note "zero-rated export" on the invoice, keep proof the client is outside Canada, and if you invoice in USD, convert to CAD (Bank of Canada rate) when you report the income and file your GST/HST return.
Watch the $30,000 threshold. Zero-rated export sales still count toward the small supplier threshold. Many Canadian freelancers with all-US clients are surprised to learn they must register for GST/HST anyway — even though they collect $0.
A Canadian freelance invoice, field by field
- Your business name and address, with GST/HST number if registered
- Unique invoice number and invoice date
- Client's legal name and address (their province drives the tax rate)
- Description of services with quantity and rate
- Subtotal, then GST/HST as its own line with the rate named (e.g. "HST 13%")
- Total, with the currency stated (CAD or USD)
- Due date and payment instructions — e-Transfer is the norm for Canadian clients
Create one now
The Solobooks invoice generator handles GST/HST at any rate, multiple currencies, discounts, and produces a clean PDF. Free, no signup.
Frequently asked questions
Do I have to charge GST/HST on my freelance invoices?
Only once you are registered. Registration becomes mandatory when your worldwide taxable revenue exceeds $30,000 CAD over four consecutive calendar quarters. Below that you are a "small supplier" and can invoice without tax — though you may register voluntarily to claim input tax credits on your business purchases.
Which province's tax rate do I charge?
For most services, GST/HST follows place-of-supply rules: charge the rate of the province where your client is, not where you are. A freelancer in Alberta invoicing a Toronto company charges Ontario's 13% HST; invoicing a Halifax company means 14% HST. Rates range from 5% (Alberta and the territories) to 15% (New Brunswick, Newfoundland and Labrador, PEI).
Do I charge GST/HST to US or international clients?
Generally no. Services supplied to non-residents of Canada are usually zero-rated — you charge 0% GST/HST but still claim input tax credits. Keep evidence that the client is outside Canada (address, contract). You can invoice in USD, but you must convert amounts to CAD for your GST/HST return and income tax.
What must be on an invoice for the CRA?
The CRA sets minimum invoice content in three tiers by sale amount. Every invoice needs your business name, the date, and the total. From $100 up, add your GST/HST registration number and the tax charged. From $500 up, add the client's name, a description of the work, and payment terms. Registered clients need these details to claim their input tax credits — incomplete invoices are a common audit finding.
How long do I keep invoices?
Six years from the end of the tax year they relate to. Digital copies are fine — a PDF of every numbered invoice in cloud storage satisfies the CRA, as long as records are accessible from Canada.