Consulting Invoice Template Canada

How to write a consultant invoice

• Separate the retainer from extra work billed by the hour, so the client sees what was outside the agreement.
• Add a short summary of the work done; it reminds the client of the value they received.
• Bill retainers at the start of the month and hourly work at the end.
• Get the engagement letter signed before you start.

Not sure what to charge? Work out your minimum rate with the freelance rate calculator, and agree the price first with the quote generator.

What an invoice must include in Canada

• Rates: GST 5% (AB, BC, MB, NT, NU, QC, SK, YT); HST 13% Ontario, 14% Nova Scotia (from 1 April 2025), 15% New Brunswick, Newfoundland and Labrador, Prince Edward Island. Provincial sales tax (BC, MB, SK) and QST (QC) are separate.
• Under $100 total: supplier's name or trade name; invoice date (or date tax was paid or payable); total amount paid or payable.
• $100 to $499.99: all of the above plus the supplier's GST/HST registration number; the GST/HST charged (or a statement that the total includes tax and the tax rate(s)); an indication of which items are taxable where supplies have different tax status.
• $500 or more: all of the above plus the buyer's name or trade name (or their authorized agent); the terms of payment; a description of each supply sufficient to identify it.

Invoice rules in Canada at a glance

Tax

GST/HST, standard rate 5%. See all rates and the GST/HST calculator

Tax number

GST/HST registration number (Business Number with RT suffix)

Not registered for tax

A small supplier ($30,000 or less in taxable sales over four consecutive calendar quarters) that has not registered does not charge GST/HST and must not show it on invoices. Once registered, tax applies to all taxable sales.

Small invoices

The information required on the invoice rises with the total: under $100, $100 to $499.99, and $500 or more (Input Tax Credit Information (GST/HST) Regulations, section 3).

Payment terms

No statutory default payment period for B2B invoices outside construction prompt payment laws; the agreed terms apply.

Late payment

No general federal statutory late payment interest or compensation for B2B invoices. Interest is only payable if the contract or invoice terms provide for it, or a court awards it. Prompt payment laws for construction (federal and several provinces, such as Ontario's Construction Act) set specific payment periods and interest for construction contracts only.

Keep records

6 years from the end of the last tax year the records relate to (longer in some cases, for example while an objection or appeal is open).

Consulting Invoice Template Canada: frequently asked questions

Sources

1. Input Tax Credit Information (GST/HST) Regulations, section 3
2. CRA: GST/HST calculator (and rates)
3. CRA webinar: GST/HST, what you need to know if you sell taxable goods and services
4. CRA: Where to keep your records and for how long
5. Interest Act (R.S.C., 1985, c. I-15)