Canadian GST Invoice Example With Registration Number

This worked example shows how a GST-registered Canadian service business can present the seller, client, invoice number, taxable lines, discount, GST, total, and payment instructions. The numbers use a 5% GST-only scenario for clarity. If HST, QST, PST, or RST applies, replace the tax setup rather than adding every Canadian tax to the same invoice.

Complete sample invoice

Seller

Evergreen Technical Services

104 Jasper Avenue, Edmonton, AB T5J 1N9

billing@evergreentech.example | 780-555-0182

GST/HST registration no.: 123456789RT0001 (fictional example)

Bill to

Northern Market Cooperative

Attn: Accounts Payable

220 4 Street SE, Calgary, AB T2G 4X3

Purchase order: PO-6814

Invoice number: ETS-2026-072

Invoice date: July 14, 2026

Due date: August 13, 2026

Currency: CAD

Payment: Send Interac e-Transfer to payments@evergreentech.example or use the approved EFT details on file. Include ETS-2026-072. Questions about the purchase order go to billing@evergreentech.example.

Why the GST is $100

The $150 contract discount reduces the price before tax. GST is therefore 5% of $2,000, not 5% of the original $2,150. The calculation is:

$2,000 x 0.05 = $100

Total: $2,000 + $100 = $2,100

Use How to Calculate GST on a Canadian Invoice (2026) for more examples involving mixed lines and other provinces.

About the registration number

The number above is fictional and shows the common presentation only. Use the number assigned to your business; never copy a sample. Registrants should make sure clients can connect the number with the legal or operating name shown on the invoice.

Invoice information requirements can depend on the total consideration. For invoices of $150 or more, purchasers claiming input tax credits generally need supplier identity, invoice date, total, tax information, registration number, purchaser identity, terms, and a sufficient description. Review the official Revenu Québec invoice table and Tax Invoice Requirements Canada: GST/HST Checklist.

Adapt this example by province

Alberta: the example often remains GST at 5% for taxable supplies.

Ontario: replace the GST line with HST at the applicable rate; do not add both.

Quebec: show GST and QST separately when both apply, with the appropriate registration numbers.

British Columbia, Saskatchewan, and Manitoba: determine whether provincial sales tax applies to the goods or services and whether separate registration details are needed.

Common sample-copying errors

• Leaving the fictional registration number in the final invoice.
• Charging GST before confirming registration.
• Applying a 5% rate in an HST province without checking place of supply.
• Taxing the pre-discount total when the discount reduces the selling price.
• Using the same invoice number twice.
• Sending a spreadsheet with formulas instead of a stable PDF.
• Omitting the client or purchase-order reference needed for approval.

Turn the sample into your invoice

Open invoice generator, enter your real business and client details, select the taxes that apply, and download the PDF. Compare Generic Invoice Template Canada: Free PDF Example for a blank structure and Invoice Payment Details Example Canada: Copy-Ready Terms for payment wording.

Can I copy the GST number in this example?

R: No. It is fictional. Use only the registration number assigned to your business.

Should GST be one line or included in prices?

R: Either presentation may be possible when disclosure rules are met, but a separate line is usually easier for business clients to review.

Does every invoice use 5% GST?

R: No. HST, QST, provincial taxes, exemptions, and place-of-supply rules can change the tax.