How to charge HST on invoices in Ontario
Once you are registered for HST, every invoice you send has to show the tax the way CRA expects. For an Ontario sole proprietor, that usually means 13% HST, your HST number, and a few more details on larger sales. Here is what CRA requires, with a sample invoice.
See how much of the HST you would remit
Last reviewed October 2026 · Educational information, not tax advice.
Charge 13% HST when the place of supply is Ontario
CRA says the rate you charge depends on the place of supply, which is where you make the sale, lease or other supply. For most Ontario sole proprietors selling to Ontario customers, that means 13% HST on taxable goods and services. Zero-rated supplies, such as basic groceries, are taxed at 0% everywhere in Canada, and exempt supplies have no GST/HST at all.
The rate follows the customer's location in some cases. In CRA's own example, a Vancouver furniture store that delivers a mattress to a customer in Toronto charges 13% HST, because the place of supply is Ontario. If you sell to customers in other provinces, check CRA's place-of-supply rules before you invoice.
How to show the HST on the invoice
According to Canada.ca, “Charge and collect the GST/HST”, you must let customers know whether GST/HST applies and whether it is included in the price or added separately. You have to show the rate that applies, and either show the amount and the HST as separate lines or clearly state that the total includes HST. Show the total HST rate (13%), not the federal and provincial parts separately.
| Line | Amount |
|---|---|
| Consulting services, September 2026 | $2,000.00 |
| HST (13%) | $260.00 |
| Total | $2,260.00 |
If you prefer tax-included prices, you could instead bill $2,260.00 with a clear statement such as “Total includes 13% HST”.
What CRA requires on invoices for registered customers
When your customer is a GST/HST registrant, it needs certain details on your invoice to claim input tax credits (ITCs). CRA guide RC4022 and the Input Tax Credit Information (GST/HST) Regulations set the minimum information by the total amount of the sale:
| Information | Under $100 | $100 to $499.99 | $500 or more |
|---|---|---|---|
| Your business or trading name | Yes | Yes | Yes |
| Invoice date (or the date the tax is paid or payable) | Yes | Yes | Yes |
| Total amount paid or payable | Yes | Yes | Yes |
| The HST charged, or a statement that the price includes HST at the applicable rate | No | Yes | Yes |
| Which items are taxable and which are exempt, if the invoice has both | No | Yes | Yes |
| Your GST/HST registration number | No | Yes | Yes |
| The customer's name or trading name | No | No | Yes |
| A brief description of the goods or services | No | No | Yes |
| The terms of payment | No | No | Yes |
Your GST/HST registration number is your nine-digit business number followed by RT and four digits, for example 123456789 RT0001. Customers can confirm it with CRA's GST/HST registry, so make sure it is typed correctly. Many small businesses simply put the full set of details on every invoice, which also covers customers who are not registered.
Before you register
If you are a small supplier who has not registered, you do not charge HST. Once you register, or once you pass the $30,000 small supplier threshold and have to register, you start charging it. Our guide to the $30,000 small supplier rule explains the timing.
For Ontario trades, every job you invoice starts with a call you answered. What are missed calls costing your trade business? CallCatch has a free calculator.
The invoice date decides when you report it
CRA says the invoice date determines when you report and remit the HST you charge. Your GST/HST return for the reporting period that covers the invoice date should include that HST, whether or not the customer has paid yet. You hold the HST in trust until you send it to CRA, so it helps to set it aside as soon as you invoice. See HST filing and payment deadlines for the due dates.
If you use the Quick Method
The Quick Method does not change your invoices. Under RC4058 you still charge 13% HST to your customers. It only changes how much you remit: an Ontario service business multiplies its tax-included sales by 8.8%. On the $2,260.00 invoice above, that is $198.88 to remit instead of the full $260.00, before the 1% credit and any capital ITCs.
Keep copies of every invoice for six years from the end of the year it relates to. CRA can ask you to keep them longer.
Frequently asked questions
Do I show 13% HST or 5% GST plus 8% on an Ontario invoice?
Show the total 13% HST rate. CRA says that if HST applies, you show the total HST rate and do not show the federal and provincial parts separately.
Do I need my HST number on every invoice?
CRA requires your GST/HST registration number on invoices to registered customers when the total sale is $100 or more, so they can claim input tax credits. Many businesses include it on every invoice to keep things simple.
Can I charge HST before I register?
No. If you are a small supplier who has not registered, you do not charge HST. You start charging it once you are registered.
When do I report HST on an invoice that has not been paid yet?
In the return for the reporting period that covers the invoice date. CRA says you include the HST you charged in that return whether or not you have received payment.
Sources
- Canada.ca, Charge and collect the GST/HST
- Canada.ca, Input tax credits (information requirements chart)
- CRA RC4022, General Information for GST/HST Registrants
- Input Tax Credit Information (GST/HST) Regulations (SOR/91-45)
- CRA RC4058, Quick Method of Accounting for GST/HST
Thresholds and rules are taken from the CRA pages above. CRA can change them, so check the source before you rely on them.