Contractor invoice template (Canada) with HST

Renovation and repair contractors in Canada bill a mix of labour, materials, equipment and disposal, often for amounts where the client checks every line. A clear invoice with each cost on its own line, the right sales tax for the province and your GST/HST number answers those questions before they're asked.

The sample is a registered Toronto contractor billing a bathroom renovation. 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, phone and GST/HST number.
• The client's name and the job address.
• Invoice number, date and due date.
• Labour, materials and other costs on separate lines.
• HST or GST for the province, and the total.
• How to pay: Interac e-Transfer or direct deposit.
• Completion date and warranty in the notes.

Example line items

Which tax applies

Work on real property is taxed where the property is. A registered contractor charges HST 13% on an Ontario job, GST 5% on an Alberta job and HST 15% in New Brunswick, wherever the contractor is based. See which sales tax to charge and HST invoices in Ontario.

Over $500, your client needs your name, the date, your GST/HST number, their name, a description and the terms to claim input tax credits — this template always includes them. Small suppliers, with taxable sales of $30,000 or less, charge no GST/HST.

Deposits, progress billing and holdbacks

• Deposits: invoice the deposit separately, then record it as paid on the final invoice.
• Progress billing: bill each stage as agreed ("Stage 2: rough-in complete").
• Holdbacks: on larger jobs, provincial construction law may let the owner keep back part of each payment for a set period. Show it if your contract does.

In Ontario, the Construction Act generally requires an owner to pay a contractor's proper invoice within 28 days.

Estimates and change orders

Most renovation jobs start with a written estimate. When the client asks for extra work, record it as a change order with a price before you do it, then show each change order as its own line on the invoice. That way the final invoice matches what the client agreed to, and there's no argument over the difference from the estimate.

Permits, disposal and allowances

Permit fees, bin rentals and disposal charges are part of the job and go on their own lines. If the contract has an allowance for finishes, such as tile or fixtures up to a set amount, show the actual cost and any overage separately. GST/HST applies to all of these as part of your supply.

Warranty and lien rights

Put your workmanship warranty on the invoice, and keep a copy of the signed contract with it. In most provinces, contractors and suppliers have lien rights on the property for unpaid work, with strict deadlines that start at completion. Note your completion date on the final invoice so the timeline is clear.

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

• One lump sum with no breakdown.
• Your own province's rate instead of the property's.
• No GST/HST number on an invoice of $100 or more.
• Deposits not shown on the final invoice.