How to Invoice with HST as a Canadian Freelancer

Once you are registered for GST/HST, your invoices need to look different from what you may have been sending before. The CRA has specific requirements about what information a compliant invoice must include — and your clients who are businesses need that information to claim their own input tax credits.

Here is exactly what belongs on a Canadian freelance invoice with HST, and a concrete example you can follow.

This article is for general information only and is not tax advice. Consult a tax professional for guidance specific to your situation.

CRA invoice requirements by dollar amount

The CRA sets different documentation requirements depending on the total invoice amount:

• Under $30: No GST/HST number required. You just need to indicate the tax was charged.
• $30 to $149.99: Your GST/HST registration number, the date of the transaction, the supplier name, and a brief description of the goods or services.
• $150 and over:All of the above, plus the purchaser's name or business name, the quantity and description of services, the total before and after tax, and the HST rate charged.

Most freelance invoices will be $150 or more, so follow the full requirements.

What to include on every invoice over $150

1. Your full legal name or registered business name
2. Your mailing address or business address
3. Your GST/HST registration number (9-digit Business Number followed by RT0001, e.g., 123456789 RT 0001)
4. The invoice date
5. The client's name or business name
6. A description of the services provided
7. The subtotal (amount before HST)
8. The HST rate and the HST amount as a separate line item
9. The total amount due including HST

A concrete invoice example

Here is what a compliant invoice looks like for a freelance web developer in Ontario billing a Canadian business client:

• From: Jane Smith, janesmith.ca
• GST/HST #: 123456789 RT 0001
• Invoice date: May 1, 2026
• Invoice #: 2026-042
• To: Acme Corp, Toronto, ON
• Services: Website redesign, April 2026 — $4,000.00
• HST (13%): $520.00
• Total due: $4,520.00
• Due date: May 15, 2026
• Payment: EFT to [bank details] or e-transfer to jane@email.com

Which HST rate to charge

The rate depends on the province where your client receives the service — typically where they are located:

• Ontario, Nova Scotia, New Brunswick, PEI, Newfoundland: 13–15% HST (varies by province)
• British Columbia, Manitoba, Saskatchewan, Alberta, territories: 5% GST
• Quebec: 5% GST (plus you may need to register separately for QST at 9.975%)

If you are billing a client in the United States or another country, the supply is generally zero-rated — you charge 0% GST/HST but still note on the invoice that it is zero-rated.

Do you need separate line items for HST?

Yes. The HST must be shown as a separate amounton the invoice, not buried in the total. Your client needs to see exactly how much tax they paid in order to claim it as an input tax credit on their own return. An invoice that just says “Total: $4,520 (HST included)” is technically non-compliant and may cause problems for your client.

What about clients who are not registered for GST/HST?

You still charge HST. The rate and the requirement to show it separately do not change based on whether your client is registered. Individual consumers pay HST the same as businesses — they just cannot claim it back.

Keeping records

Keep a copy of every invoice you send for at least six years. The CRA can audit your GST/HST returns and will want to see the underlying invoices. Digital records are fine — a PDF copy saved to cloud storage is sufficient.

HST Hero can track the HST you collect across invoices and keep a running total of what you will owe at your next remittance deadline — so the numbers on your invoices flow directly into your filing preparation without any extra work.