Invoicing terms used in Canada
Glossary entries that apply in Canada. Each links to the relevant country page and to the related global terms.
Other regions
Canada layers a 5% federal GST on top of tax that varies by province: harmonised HST of 13–15% in Ontario and the Atlantic provinces, a separate PST in British Columbia, Saskatchewan, and Manitoba, and QST in Quebec (a combined 14.975%). Alberta and the territories charge the 5% GST only. Registration is required once worldwide taxable supplies pass CAD 30,000 over four consecutive quarters, and a compliant invoice carries the seller’s GST/HST number (a Business Number with an RT suffix, e.g. 123456789RT0001) on any invoice of CAD 30 or more.
GST
au · ca · nzGST (Goods and Services Tax) is a value-added consumption tax used by Australia, Canada, New Zealand, Singapore, India, and several other countries, charged on most goods and servi...
HST
caHST (Harmonized Sales Tax) is a single combined Canadian tax that merges the federal 5% GST with a provincial sales tax component, used in Ontario, New Brunswick, Nova Scotia, Prin...