What customers should see about GST/HST

If GST/HST applies to a sale, the CRA says you must let customers know:

• that GST/HST is being applied
• whether the tax is included in the price or added separately

You can do this on cash-register receipts, invoices, contracts, or posted signs.

The CRA also says you have to show:

• the GST/HST rate that applies to the supply (the sale)
• the amount paid or payable and the GST/HST amount as separate lines, or a clear statement that the total includes GST/HST

If HST applies, show the total HST rate. Do not split it into a federal part and a provincial part on the invoice.

This course will not tell you which rate to charge. The CRA says the rate depends on where the sale is made (the place of supply) and on the type of supply. Some things are zero-rated (taxed at 0%) or exempt. Use the official CRA pages or a qualified professional for your own sales.

A clear invoice might show a subtotal, a GST or HST line, and a total — or one total with a sentence such as “Price includes GST/HST.” Follow the live CRA wording, not a neighbour’s template from another country (United States sales-tax forms are not Canadian GST/HST records).

If you are not sure whether you must register or charge tax, stop and get official help. Do not invent a rate.