Subcontractor Invoice Template for Canada

A subcontractor invoice must fit the prime contractor's project controls. Beyond normal seller and client details, it often needs the project name, site, subcontract number, purchase order, billing period, cost code, approved change order, progress percentage, statutory declaration, holdback, or supporting timesheets.

Missing one required reference can delay payment even when the work is complete. Confirm the prime contractor's billing package before the first submission instead of discovering the requirements after the due date.

Subcontract header

• Subcontractor legal name and contact.
• GST/HST and provincial registration numbers where applicable.
• Prime contractor's legal name and accounts-payable contact.
• Project name, address, and job number.
• Subcontract, purchase-order, and cost-code references.
• Invoice number, billing period, issue date, and due date.
• Progress-draw number or service-ticket numbers.

Use the exact project labels supplied by the contractor. “Warehouse job” may be obvious to your crew but unusable to a national accounts-payable team.

Example progress invoice

If the prime provides a standard schedule-of-values form, make your invoice total match it exactly. Attach service tickets, timesheets, delivery slips, photographs, declarations, or change approvals only as required.

Labour and material backup

For time-and-material work, show worker classification, dates, approved hours, rates, equipment, materials, and ticket numbers. Do not expose employee personal information that the prime does not need. For fixed-price work, bill the approved percentage or milestone rather than converting it into unsupported hourly detail.

Change orders

Separate approved changes from pending changes. Include the change number, short scope, approval date, and value. A pending extra should not be buried in base-contract progress and presented as already approved.

Example: “CO-07 — relocate panel after architectural revision A-12, approved June 28, 2026.”

Holdbacks and lien rules

Construction holdback and prompt-payment rules vary by province and contract. Do not copy a percentage or release date from a template. Show the contractual or statutory holdback clearly, retain the supporting calculation, and obtain legal or accounting advice for the project jurisdiction.

Progress Billing Canada for Contractors | Deposits, Draws & Final Invoices provides a broader overview, but it is not a substitute for current provincial construction law.

Sales taxes

Determine the place of supply and treatment of labour, materials, equipment, and reimbursements. The prime contractor's own tax status does not automatically make your taxable supply tax-free. Use the registration number associated with your subcontracting business and show the applicable GST/HST or Quebec taxes.

See Tax Invoice Requirements Canada: GST/HST Checklist and How to Calculate GST on a Canadian Invoice (2026), then confirm project-specific issues with the relevant authority.

Submission and payment

State the exact submission period and follow the contractor's cut-off. An invoice received after the monthly deadline may move to the next cycle. Send it to the required portal or address and preserve the upload confirmation.

Example: “Net 30 from approved invoice under subcontract SC-441. Remittance advice to ar@example.ca. Reference project 26-118 and invoice SUB-089.”

Create the PDF in invoice generator and keep the subcontract, schedule of values, approvals, invoice, and remittance together. For site-service work, compare Job Invoice Template Canada: Labour, Materials and Taxes.

Can a subcontractor invoice the project owner directly?

R: Usually the invoice follows the contracting relationship. Bill the party named in your subcontract unless the agreements say otherwise.

Should pending change orders be invoiced?

R: Follow the contract; identify pending amounts separately and do not present them as approved.

Is holdback calculated before or after tax?

R: The answer can depend on the province and contract. Confirm the applicable construction and tax rules.