Consultant invoice template (Canada)

Consultants invoice companies with accounts teams, approval steps and input tax credits to claim. The invoice needs to pass all three: a PO number they recognise, a clear description of what was delivered and the GST/HST details that let them claim the tax back.

The sample is an Ottawa consultancy billing a Mississauga logistics company for leadership sessions and a report. Fill it in online and download a PDF. No account needed. It opens in the free Canadian invoice generator, ready to fill in.

What's on this template

• Your business name, address and GST/HST number.
• The client company, contact and PO number.
• Invoice number, date, due date and terms.
• Sessions and deliverables on separate lines.
• HST or GST for the client's province and the total.
• Interac e-Transfer or direct deposit details.

Example line items

Tax for consulting

Consulting is taxed where the client is: HST 13% in Ontario, GST 5% in Alberta, GST plus QST in Quebec if you're QST registered. Provincial sales tax rarely applies: BC doesn't tax most consulting, and Manitoba exempts business and computer consulting. Clients outside Canada are generally zero-rated — see invoicing clients outside Canada.

Over $500, the invoice must show your GST/HST number, the client's name, a description and the terms for the client to claim input tax credits. This template always includes them; see GST/HST invoice requirements.

Retainers, fees and expenses

• Hourly or daily: hours or days in the quantity, your rate in the price.
• Fixed fee: one line per deliverable.
• Retainer: a fixed monthly line, with extra work listed below it.
• Expenses you recharge are part of your supply, so GST/HST applies to them too.

Terms and late interest

Net 30 is standard. Canada has no statutory late-payment rate, so if you want to charge interest, agree it up front and state the yearly rate — see late payment interest in Canada.

Supplier setup and purchase orders

Larger clients usually set new consultants up as suppliers first: a vendor form, a void cheque or bank letter, your GST/HST number and sometimes proof of insurance. Once they issue a purchase order, quote its number on every invoice. Invoices without a PO number often sit in a queue or come back unpaid, so ask for one before you start the work.

Working as an incorporated consultant

Many consultants invoice through their own corporation. The invoice then carries the corporation's name, and payment goes to the corporation's bank account. The corporation has its own Business Number, and its GST/HST registration is an RT account on that BN. Keep personal and corporate payments separate; mixing them makes your books and tax filings harder.

Expenses

Travel, accommodation and other costs you recharge go on their own lines. Because they're part of your supply, GST/HST applies to them at the same rate as your fees. Keep receipts in case the client asks.

Making it easy to pay

Interac e-Transfer is the quickest way for Canadian clients to pay: give the email or mobile number you've registered and turn on autodeposit, so the client doesn't need a security question. For larger amounts, direct deposit works well — give your institution number (3 digits), transit number (5 digits) and account number. Ask clients to put the invoice number in the message or reference so you can match each payment, and record it against the invoice when it arrives.

Common mistakes

• No PO number for a client that uses them.
• Your province's rate instead of the client's.
• "Consulting services — October" with no detail on a large invoice.
• A monthly interest rate with no yearly equivalent.