Collecting GST/HST (invoicing)

As a GST/HST registrant, you are responsible for collecting GST or HST from your customers when you sell or provide taxable goods and services in Canada. You hold this tax in trust until you remit it to us.

You need to let your customers know if GST/HST is being applied to their purchases. For taxable supplies (except zero-rated supplies), you have to show either:

• the amount of the GST/HST paid or payable for the supply; or
• the price of the supply includes the GST/HST.

You can use cash register receipts, invoices, or contracts to inform your customers, or you can post signs at your place of business.

If you are making supplies in a participating province and you choose to indicate the rate of tax, you have to show the total HST amount. This means that if HST applies to the supply, do not indicate the federal and provincial parts of the HST separately.

You may also be required to include additional information, such as your GST/HST registration number, on your receipts, invoices, contracts, or other business papers that you use when you supply taxable goods and services.

For more information, see Invoice requirements.

Forms and publications

• Guide RC4022, General Information for GST/HST Registrants