You send an invoice, feel good about crossing it off your list, and then a week later, your client emails asking what the total actually covers. Or worse, they never ask, they just don't pay because something on the invoice wasn't clear enough to act on.

An invoice is the document you send a client after delivering work or a product. It itemizes exactly what the client received and how much they owe. Miss a detail, like a due date or an invoice number, and you're stuck chasing payments.

Here's what should be on every invoice, plus what the CRA specifically requires from Canadian businesses.

Table of Contents

• 1. Business information
• 2. Customer information
• 3. Invoice number
• 4. Invoice date and payment due date
• 5. Description of goods or services
• 6. Quantity and pricing
• 7. Subtotal
• 8. Taxes (GST/HST/PST broken out separately)
• 9. Total amount due
• 10. Payment terms
• 11. Accepted payment methods
• CRA invoice requirements in Canada
• Create and manage invoices with Intuit QuickBooks
• Frequently asked questions

1. Business information

Every invoice needs to clearly show who's issuing it, so your client knows exactly who to pay and how to reach you with questions.

Contact details to include on your invoice:

• Your legal business name or registered trade name
• Full mailing address, including city, province, and postal code
• Phone number
• Email address
• Website (optional, but recommended)

If you're registered for GST/HST, your registration number also goes under business information. Read more about that in #8.

2. Customer information

Your invoice also needs to clearly identify who owes you—that's just as important as your own details.

Be sure to include:

• Client's legal name or business name
• Billing address
• Contact person name (for businesses)
• Client email (helpful for records and follow-up)
• Purchase order number (if your client provided one)

3. Invoice number

Every invoice should have a unique number so it can be tracked and referenced later. This also supports the recordkeeping the CRA expects from your business.

Here are a few best practices to follow:

• Use sequential numbering (e.g., INV-001, INV-002, INV-003) rather than random or repeated numbers.
• Never reuse an invoice number, even for a cancelled or replaced invoice.
• Include the year in your numbering system (e.g., 2026-001) to make tracking easier as your invoice count grows.

Keeping your invoice number clear and consistent makes it easier for both you and your client to reference a specific invoice when communicating. It also helps both parties find the invoice quickly if a question comes up later.

4. Invoice date and payment due date

Every invoice needs to include two dates: when you issued it, and when payment is expected.

• Invoice date: The day you send the invoice, not the day the work was completed.
• Payment due date: When you expect to be paid, based on the payment terms you've agreed on with the client.

Listing the due date removes any ambiguity for your client and gives you a concrete point to follow up on past-due invoices. Avoid vague language like "due upon receipt," as it leaves too much room for interpretation. Instead, specify an exact date or timeframe.

5. Description of goods or services

Every line item on your invoice should tell your client exactly what they're paying for. Be sure to provide clear descriptions, since vague language like "services rendered" or "consulting" leaves room for confusion.

Specific descriptions also matter for compliance, since the CRA has requirements about what an invoice must clearly show (we'll cover more of that later in this guide).

List each product or service as its own line item. If relevant, include:

• The specific products delivered
• The services performed
• The project name or purchase order number
• Service or delivery dates
• Key deliverables

6. Quantity and pricing

For each line item on your invoice, break down exactly how the charge was calculated. That means including:

• Quantity: The number of units, hours, or items provided
• Unit price: Your rate per hour, per item, or per project
• Line total: Quantity multiplied by unit price

Showing this breakdown for every line item gives your client a clear way to verify the charges themselves. The goal here is to reduce the "can you explain this line?" follow-ups and make your invoice easier to trust at a glance.

7. Subtotal

After listing all line items, add them together to get your subtotal. This is your total before any tax is applied. Always show this as its own line, separate from your tax amounts and final total.

Keeping the subtotal distinct gives your client a clear, verifiable picture of what they owe for the goods or services themselves. Ultimately, this lets them check the math against the line items above before tax is added.

8. Taxes

Every invoice needs to show customers the price of what they're buying and the tax they're paying on it, shown as its own line. The tax you charge depends on where your business operates and where your customer is located, so this will look different depending on your province.

Here's how it breaks down:

• GST only (5%): Alberta, Northwest Territories, Nunavut, Yukon
• GST + PST/RST: British Columbia (5% GST + 7% PST), Saskatchewan (5% + 6% PST), Manitoba (5% + 7% RST)—each invoice in these provinces should show GST and PST/RST as separate line items, since PST/RST is remitted to the province, not the CRA
• HST (13%): Ontario
• HST (14%): Nova Scotia
• HST (15%): New Brunswick, Newfoundland and Labrador, Prince Edward Island
• GST + QST: Quebec (5% GST + 9.975% QST, both calculated on the subtotal)

9. Total amount due

The total amount due is the final amount your client needs to pay, calculated as the sum of your subtotal and all applicable taxes.

This should be the most visually prominent figure on the invoice. It's the one piece of information your client absolutely cannot miss.

Always specify the currency (CAD), especially if you work with clients outside Canada. And double-check that this total actually reflects everything above it, subtotal and tax included, so there's no gap between what the line items add up to and what you're asking to be paid.

10. Payment terms

Invoice payment terms tell you when payment is due, and what happens if they pay early or late.

At a minimum, your terms should cover:

• Your standard due date structure (e.g., Net 15, Net 30, due on receipt)
• Any early payment incentives, if you choose to offer them
• Your late fee policy, if payment isn't made on time

11. Accepted payment methods

Listing every payment method you accept saves your client from having to ask and speeds up the payment process. Common options for Canadian businesses include:

• Interac e-Transfer: Include the email address to which the payment should be sent.
• Cheque: Include your business name and mailing address.
• Credit card: Note whether you accept cards and if any processing fee applies.
• Bank transfer/EFT: Include your transit number, institution number, and account number.
• Online payment platforms: Include a link if you use a payment processor, such as QuickBooks Payments, which lets clients pay directly from the invoice.

If you bill clients on a recurring basis, note whether you require a saved payment method on file to automate future charges.

CRA invoice requirements in Canada

The CRA has specific requirements for what must appear on an invoice, and they scale with the transaction amount:

• Under $30: No specific requirements beyond basic proof of purchase
• $30–$149.99: Supplier name, date, total amount, and the GST/HST amount or rate charged
• $150 or more: All of the above, plus the buyer's name, payment terms, and a clear description of the goods or services sufficient to identify them

This matters because your client's ability to claim an input tax credit (ITC) depends on the invoice meeting these requirements. If your invoice is missing required information, your client may not be able to claim what they're owed, which can strain your relationship even if the mistake was unintentional.

The CRA accepts electronic invoices as long as they contain all required information, so there's no need to worry about paper copies specifically.

Create and manage invoices with Intuit QuickBooks

Getting all 11 elements right on every invoice can feel like a lot to track manually. That's where the right tools make the difference.

With Intuit QuickBooks invoicing software, you can create professional, CRA-compliant invoices in minutes. You can even automatically calculate GST/HST based on your customer's province and let clients pay directly from the invoice.

Intuit QuickBooks' financial workflow automation can also help reduce manual entry errors in customer or invoice details that lead to payment delays.

If you're ready to start simplifying your invoicing, get started with Intuit QuickBooks today.