Should I bill hourly, by retainer, or by project?

All three are common for consultants — the invoice itself works the same way either way. For hourly work, list each block of hours as a line item; for a retainer, a single line item for the period covered; for a fixed project fee, either one line item or a milestone breakdown. Your contract determines which model applies, not the invoice.

How do I invoice for reimbursable expenses (travel, software, etc.)?

List each reimbursable expense as its own line item, separate from your fee, ideally with a brief note of what it was for. Whether expenses are taxable depends on what they are and your agreement with the client — when in doubt, confirm with the CRA or an accountant rather than guessing.

Do I need to charge GST/HST as a consultant?

The same $30,000 small-supplier threshold applies to consultants as any other self-employed Canadian — once your revenue crosses it over four consecutive quarters, GST/HST registration becomes mandatory. See our full tax guide for province-by-province rates and registration rules.

What should I put in the invoice notes for a retainer client?

State the period the retainer covers and, if the retainer includes a set number of hours, how many were used versus included — this keeps a clear record for both sides if the relationship continues month to month.

Consultant Invoice Template for Canada

Billable hours, retainers, and reimbursable expenses each work a little differently on an invoice. Here's how to structure each one — and a free template that handles the GST/HST math.

By InvoiceFlow Canada Team · Updated July 18, 2026

Quick answer

Consultant invoices need the same legal basics as any Canadian invoice (business info, invoice number, itemized charges, GST/HST breakdown), plus clear separation between your fee and any reimbursable expenses. How you itemize your fee — hourly blocks, a retainer period, or project milestones — should match whatever your contract with the client specifies.

How to invoice as a consultant in Canada

1
Confirm your billing model
Check your contract or engagement letter for whether this invoice should reflect hourly work, a retainer period, or a fixed project fee.
2
Itemize your fee
Add one line item per hour block, retainer period, or project milestone — whichever matches your billing model. Keep descriptions specific enough that the client recognizes the work without you having to explain it.
3
Add reimbursable expenses separately
List any expenses you're passing through (travel, subscriptions, contractor costs) as their own line items, not folded into your fee.
4
Apply the correct tax
Set your customer's province and let GST/HST/PST calculate automatically based on your registration status and their location.
5
Send and track
Download as a PDF or send by email, and note the due date and any payment terms (e.g. Net 15) clearly in the invoice.

Try it on your next invoice

Free, no signup — list your hours or retainer, add expenses as separate line items, and let tax calculate automatically.

Create your invoice

Frequently asked questions

Freelancer Invoicing in CanadaThe full legal requirements, tax rates, and registration rules for any Canadian freelancer or contractor.Contractor Invoice TemplateDeposits, progress billing, and materials vs. labour for tradespeople and contractors.Invoice TemplatesPreview every available invoice template before you start.Create a Free InvoiceBuild your consultant invoice now — no signup required.