Do I need to register for a GST/HST number as a freelancer?

Only once your total revenue across all your self-employed work exceeds $30,000 over four consecutive calendar quarters — this is the CRA's "small supplier" threshold. Below that, you're not required to register or charge GST/HST, though you can register voluntarily to claim input tax credits.

What happens if I forget to charge tax on an invoice?

If you were required to be registered and charge tax, you're still on the hook to remit it to the CRA even if you didn't collect it from the customer — so it's worth double-checking before sending. If you're below the $30,000 threshold, this doesn't apply.

Which provincial tax rate do I use — mine, or my customer's?

Generally, GST/HST/PST/QST is based on where the customer is located (the "place of supply"), not where your business is based. If you're a freelancer in Alberta invoicing a client in Ontario, Ontario's 13% HST typically applies.

Do I need an accountant to send my first invoice?

No — for straightforward freelance or contract work, a compliant invoice just needs the fields listed above. An accountant becomes more valuable once you're dealing with more complex situations (multiple provinces, GST/HST registration, or incorporating).

How to Invoice as a Freelancer in Canada

What a Canadian invoice legally needs, when you're required to charge GST/HST/PST/QST, current rates by province, and a step-by-step walkthrough.

Quick answer

Every Canadian invoice needs your business info, the customer's info, a unique invoice number, a description and price per item, and — if registered — your GST/HST number with tax broken out separately. Whether you must charge tax depends on whether your revenue has crossed the CRA's $30,000 "small supplier" threshold.

What every Canadian invoice needs

Your business name and contact information
Your customer's name and contact information
A unique invoice number
The invoice date and payment due date
A description of the goods or services provided
The amount charged for each item, and the total
Your GST/HST number, if you're registered to collect it
The amount of GST/HST/PST/QST charged, broken out separately from the subtotal

Do you need to charge sales tax?

If your total self-employed revenue is under $30,000 over four consecutive calendar quarters, you're a CRA "small supplier" and aren't required to register for or charge GST/HST. Once you cross that threshold, registration becomes mandatory. Tax is generally based on where your customer is located, not where your business is based.

Province	Tax type	Rate
Alberta	GST	5%
British Columbia	GST + PST	5% + 7%
Manitoba	GST + PST	5% + 7%
New Brunswick	HST	15%
Newfoundland and Labrador	HST	15%
Nova Scotia	HST	14%
Northwest Territories	GST	5%
Nunavut	GST	5%
Ontario	HST	13%
Prince Edward Island	HST	15%
Quebec	GST + QST	5% + 9.975%
Saskatchewan	GST + PST	5% + 6%
Yukon	GST	5%

Rates shown are current as of this writing and can change — verify against the CRA or your provincial revenue agency before filing. InvoiceFlow Canada applies these same rates automatically based on your customer's province.

Step-by-step: creating your first invoice

1
Add your business details
Your business name, address, and contact info — plus your GST/HST number if you're registered to collect tax.
2
Add your customer's details
Name, company (if applicable), and address — this determines which provincial tax rate applies.
3
List what you're billing for
One line per service or product, with a clear description, quantity, and rate.
4
Let the tax calculate automatically
Based on your customer's province, the correct GST, HST, PST, or QST combination is applied for you — no manual lookup needed.
5
Download or send it
Export as PDF, Excel, or Word, or print directly — no account required.

Ready to create one?

Free, no signup required — GST/HST/PST/QST calculated automatically.

Create your invoice

Common mistakes to avoid

Reusing invoice numbers. Each invoice needs a unique number — duplicates make bookkeeping and tax filing harder for both you and your client.
Forgetting your GST/HST number.If you're registered, it must appear on every invoice — leaving it off can delay your customer's own tax filing.
Mixing up subtotal and total. Tax should always be shown as a separate line, not folded into your listed price.
Using the wrong province's rate.Tax is based on your customer's location, not yours — easy to get backwards if you work with clients across provinces.

Billing for a construction or trades project? See our contractor-specific invoicing guide for deposits, progress billing, and materials vs. labour.

Frequently asked questions

Invoicing GuidesAll free guides on invoicing and Canadian sales tax.Contractor Invoice TemplateDeposits, progress billing, and materials vs. labour.Consultant Invoice TemplateBillable hours, retainers, and reimbursable expenses.How to Invoice in British ColumbiaGST/PST rules, including when PST actually applies to services.Free Invoice GeneratorCreate a tax-ready invoice with the correct rate applied automatically.