CRA GST/HST Invoice Requirements 2026: $30, $100 & $500 ITC Rules (T2125 & FPZ-500-V)

Short answer: Under the Canada Revenue Agency’s GST/HST invoice requirements (Input Tax Credit Information Regulations, SOR/91-45), the documentary details required on an invoice or receipt to claim GST/HST Input Tax Credits (ITCs)—and Revenu Québec QST Input Tax Refunds (ITRs) on Form FPZ-500-V—scale across three total-amount tiers: under C$100 (supplier name, date, and total), C$100 to C$499.99 (adds the supplier’s 15-character RT0001 GST/HST number and exact tax charged), and C$500 or more (adds the buyer’s legal name, payment terms, and item descriptions).

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Every GST/HST-registered sole proprietor, contractor, and travailleur autonome in Canada faces the same two-sided compliance test under the Excise Tax Act:

1. When you send an invoice to a commercial client or general contractor, your PDF must contain the exact fields required by the CRA Input Tax Credit Information (GST/HST) Regulations so your client can legally claim back the 5% GST, 13%–15% HST, or 9.975% Québec QST they paid you.
2. When you claim Input Tax Credits (Line 108) on your own GST/HST return (or ITRs on Revenu Québec Form FPZ-500-V), a credit-card slip that lacks the vendor’s RT0001 number on a C$100+ purchase will be disallowed in a CRA desk audit.

Below is the complete 2026 statutory guide to CRA GST/HST invoice requirements, the updated C$100 and C$500 documentary tiers, and how GST/HST credits interact with Form T2125. For provincial rate tables, see Canadian GST/HST rates by province, how to verify a GST/HST number, and CRA 6-year record-keeping rules.

What are the 3 CRA GST/HST invoice tiers (Under C$100, C$100–C$499.99, and C$500+)?

Under the federal Input Tax Credit Information (GST/HST) Regulations (following the statutory threshold increase that raised the simplified tiers from $30/$150 to $100/$500), the information required on an invoice, receipt, contract, or bill scales across three total-sale brackets (including all taxes):

Required Invoice / Receipt Field	Tier 1: Total Under C$100	Tier 2: C$100 to C$499.99	Tier 3: C$500 or More
1. Supplier’s business or trading name	Required	Required	Required
2. Invoice date (or date tax was paid/became payable)	Required	Required	Required
3. Total amount paid or payable	Required	Required	Required
4. Indication of GST/HST (and QST) charged (exact tax dollar amount, or statement that total includes GST/HST at the applicable rate)	Not required	Required	Required
5. Supplier’s 15-character GST/HST registration number (123456789RT0001) (plus 1234567890TQ0001 in Québec)	Not required	Required	Required
6. Which items are taxed at which rate (if multiple tax rates apply on the same bill)	Not required	Required	Required
7. Buyer’s (recipient’s) legal or trading name (or name of their authorized agent)	Not required	Not required	Required
8. Terms of payment (e.g., Net 15, Net 30, Due on Receipt)	Not required	Not required	Required
9. Brief description of each supply / item	Not required	Not required	Required

Note on the C$30 No-Receipt Exception: While Tier 1 covers invoices under C$100, the CRA still applies a separate administrative rule for small cash/meter purchases under C$30 (such as coin parking meters or highway tolls) where no receipt is issued at all, provided you log the date, location, business purpose, and amount in your expense book.

Why is a credit-card terminal slip NOT a valid C$100+ GST/HST receipt?

The single most common CRA GST/HST audit adjustment for Canadian contractors and freelancers is the credit-card / Interac terminal slip trap.

When you buy C$280 of lumber at Home Depot or fuel at a service station, the small Interac or Visa payment terminal slip only prints the merchant name, date, and total (C$280.00). It almost never prints the supplier’s 15-character RT0001 GST/HST number or the itemized tax breakdown.

• For a purchase under C$100, the itemized store receipt without an RT0001 number can pass Tier 1.
• For any purchase of C$100.00 or more, you must keep the itemized vendor invoice or store receipt showing the supplier’s RT0001 number (and TQ0001 in Québec)—not just the Visa terminal slip or your monthly bank statement.

Worked $CAD examples across Ontario (13% HST), Alberta (5% GST), and Québec (5% GST + 9.975% QST)

Here is how a compliant Tier 3 (C$500+) contractor invoice is calculated and documented across Canada’s three major tax regimes in 2026:

Province & Tax Regime	Pre-Tax Labour & Materials	Federal GST / HST Line	Provincial Tax Line (QST / PST)	Total Invoice ($CAD)	Mandatory Registration Numbers on Invoice
Ontario (13% HST Combined)	C$1,000.00	C$130.00 (13% HST)	C$0.00 (included in HST)	C$1,130.00	123456789 RT0001 + Buyer Name + Terms
Alberta (5% GST Only)	C$1,000.00	C$50.00 (5% GST)	C$0.00 (no provincial sales tax)	C$1,050.00	123456789 RT0001 + Buyer Name + Terms
Québec (5% TPS + 9.975% TVQ)	C$1,000.00	C$50.00 (5% GST/TPS)	C$99.75 (9.975% QST/TVQ)	C$1,149.75	123456789 RT0001 AND 1234567890 TQ0001

How do GST/HST Input Tax Credits affect your Form T2125 income tax deductions?

Under CRA rules for Form T2125 (Statement of Business or Professional Activities) (and Revenu Québec Form TP-80-V), you cannot double-dip the tax on an expense:

1. If you ARE registered for GST/HST (using the Regular Method):
   • You claim back the GST/HST (and QST) you paid on business purchases as an Input Tax Credit (Line 108) on your GST/HST return.
   • Therefore, on Form T2125 (Part 4, Lines 8521–9270), you deduct the net (pre-tax) cost of each expense, excluding the GST/HST/QST you recovered as an ITC.
2. If you are NOT registered for GST/HST (Small Supplier under C$30,000):
   • You cannot claim Input Tax Credits, so the GST/HST/QST you pay on tools, fuel, and materials is a non-recoverable cost.
   • You deduct the full gross (tax-inclusive) amount of each receipt on Form T2125.
3. If you use the GST/HST Quick Method:
   • Because you do not claim ITCs on ordinary operating expenses under the Quick Method (only on qualifying capital property), you deduct the expense net of the Quick Method government incentive adjustment on your T2125.

How do you keep GST/HST invoices and ITC receipts organized for a 6-year CRA review?

Under Section 286 of the Excise Tax Act and Section 230 of the Income Tax Act, Canadian sole proprietors and contractors must keep all issued GST/HST invoices and incoming supplier receipts for 6 years from the end of the last tax year to which they relate. Storing sequential PDF client invoices alongside photographed vendor dockets ensures your Line 108 Input Tax Credits reconcile dollar-for-dollar with your Form T2125 expense lines.

Frequently asked questions

What must be on a GST/HST invoice in Canada in 2026?

Under the CRA Input Tax Credit Information (GST/HST) Regulations, an invoice under C$100 requires the supplier’s name, the invoice date, and the total amount paid. From C$100 to C$499.99, it must also display the supplier’s 15-character GST/HST registration number (RT0001) and the exact tax charged. For C$500 or more, it must also show the buyer’s legal or trading name, the terms of payment, and a description of the goods or services.

How do I check if a subcontractor’s GST/HST number is valid before paying them?

Before releasing payment on a subcontractor invoice of C$100 or more, verify their 15-character RT0001 account number on the official CRA GST/HST Registry (canada.ca) using the exact invoice date and the supplier’s legal or operating name. In Québec, also verify their 16-character TQ0001 number on Revenu Québec’s online TVQ register so your Input Tax Credits and Input Tax Refunds cannot be denied during an audit.

Do I put a GST/HST number on my invoice if I earn under C$30,000?

No. If you qualify as a small supplier with worldwide taxable revenues of C$30,000 or less over four consecutive calendar quarters and you have chosen not to register voluntarily for GST/HST, you must not charge GST/HST or print an RT0001 registration number on your invoices. Instead, state clearly on the invoice that you are a small supplier not registered for GST/HST.

Why did the CRA disallow my credit-card slips during a GST/HST Input Tax Credit review?

An Interac debit slip, Visa terminal receipt, or monthly credit-card statement only proves that a payment occurred; for purchases of C$100.00 or more, it does not display the vendor’s 15-character RT0001 GST/HST registration number or the itemized tax breakdown required by the Input Tax Credit Information Regulations. Always keep the itemized store receipt or vendor tax invoice alongside payment proof.

What additional invoice fields does Revenu Québec require for TPS and TVQ on Form FPZ-500-V?

When billing clients or claiming Input Tax Refunds (CTI / RTI) in Québec on Form FPZ-500-V, invoices of C$100 or more must display both your federal 15-character GST/TPS number (123456789RT0001) and your provincial 16-character QST/TVQ registration number (1234567890TQ0001), along with the separate 5% TPS and 9.975% TVQ tax amounts calculated on the pre-tax subtotal.

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