Extra details on invoices of different amounts

The CRA says suppliers have to put specific information on the invoices, receipts, contracts, or other papers they use when they sell taxable property or services to a buyer who is registered for GST/HST. The buyer needs those details to support official claims. This course will not tell you whether you can claim an input tax credit (ITC) or how to calculate one. It only explains what the CRA chart says should appear, so your papers are complete.

On the CRA page checked in November 2026, the details depend on the total sale:

Every amount (including under $100):

• the supplier’s business or trading name
• the invoice date (or, if there is no invoice, the date the GST/HST is paid or payable)
• the total amount paid or payable

Total sale of $100 to $499.99 — all of the above, plus:

• the total GST/HST charged, or a note that each taxable amount includes GST/HST at the applicable rate
• if the invoice mixes taxable and exempt items, an indication of the status of each
• the supplier’s (or intermediary’s) GST/HST registration number

Total sale of $500 or more — all of the above, plus:

• the buyer’s name or trading name (or authorized agent)
• a brief description of the property or services
• the terms of payment (when and how the buyer should pay)

These dollar amounts can change. Always follow the live CRA chart. They are not the same list as the income-tax receipt details in the bookkeeping course.

Even if you never claim a credit, putting these details on a bill you send helps the buyer and keeps your copy useful.