Canada
How to invoice as a sole proprietor in Canada
What a Canadian sole proprietor puts on an invoice: your name or registered business name, GST/HST only if registered, the $30,000 test and records.
Last updated · Invoice Native team
Quick answer
A Canadian sole proprietor's invoice shows your name (or the business name you operate under), contact details, the client's name, an invoice number and date, a description, the amounts and the total due. Add GST/HST and your GST/HST number only if you're registered, which you must be once taxable sales pass $30,000.
- Small supplier ($30,000 or less): no GST/HST line and no GST/HST number
- Registered: show the tax and your full number, such as 123456789 RT0001
- Operating under another name? Most provinces, including Ontario, require you to register it
- Keep records six years from the end of the tax year they relate to
Most self-employed Canadians start as sole proprietors: no incorporation, no separate company, just you doing business in your own name or a name you've chosen. Your invoices can be simple, but three things decide what goes on them — the name you trade under, whether you're registered for GST/HST, and the province your client is in.
This guide covers what a sole proprietor's invoice should show, business names and the Business Number, GST/HST before and after the $30,000 small supplier limit, getting paid, and the records the CRA expects you to keep. The free Canadian invoice generator lays it out for you, and as a guest your invoice stays in your browser until you download the PDF.
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What to put on your invoice
Canada has no general law listing what every invoice must contain. Once you're GST/HST registered, the CRA's input tax credit rules decide what your business clients need (see GST/HST invoice requirements). Before then, a clear invoice shows:
| Field | What to show |
|---|---|
| Title and number | "Invoice" and a unique number, such as INV-0001, in one sequence |
| Your name | Your own name, plus the business name you operate under, if any |
| Contact details | Your address, email or phone |
| Client's name and address | Who you're billing; the address also decides the province for tax |
| Dates | The invoice date and a due date |
| Description and amounts | What you did or supplied, with quantities, prices and the total due |
| How to pay | Interac e-Transfer details or your bank account for direct deposit |
Don't put your Social Insurance Number on an invoice. It's personal and isn't needed to pay you.
Your name and business name
As a sole proprietor you are the business, so your name appears on the invoice. If you operate under another name, show both:
Jane Tremblay, operating as Tremblay Design
In Ontario, you must register a business name with the Ontario Business Registry if it isn't your own full name, and renew the registration every five years. Most other provinces have similar rules, so check with your province before you print a business name. Registering a name doesn't give you exclusive rights to it; a trademark does.
The Business Number
A Business Number (BN) is the 9-digit number the CRA uses to identify a business. A sole proprietor doesn't need one just to invoice: you get one when you open a CRA program account, such as GST/HST or payroll. In some provinces, including Ontario and British Columbia, you also get a BN when you register a business name.
A BN on its own isn't a tax number your clients can use. See the Business Number on invoices for the difference between a BN and a GST/HST number.
GST/HST: small supplier or registered
| You are | GST/HST on the invoice |
|---|---|
| Small supplier ($30,000 or less) | None: no tax line, no rate, no GST/HST number |
| Registered (required or voluntary) | The tax for your client's province, and your GST/HST number |
You stop being a small supplier when your taxable sales go over $30,000 in a single calendar quarter (GST/HST applies from the sale that takes you over) or over the last four calendar quarters together. The details are in invoicing as a small supplier.
Once registered, you charge the rate for where your client is, not where you are: HST 13% to an Ontario client, GST 5% to an Alberta client, GST and QST to a Quebec client. See which sales tax to charge.
An example invoice
A registered web developer in Alberta bills an Ontario client:
| Description | Qty | Unit price | Amount |
|---|---|---|---|
| Website build | 20 h | $75.00 | $1,500.00 |
| Hosting setup | 1 | $120.00 | $120.00 |
| Subtotal | $1,620.00 | ||
| HST 13% | $210.60 | ||
| Total due | $1,830.60 |
Under the name at the top: "GST/HST No. 123456789 RT0001". Because the total is over $500, the invoice also names the client, describes each line and states the payment terms.
Getting paid
Most Canadian clients pay by Interac e-Transfer or direct deposit. For e-Transfer, give the email address or mobile number you've registered; for direct deposit, your institution number (3 digits), transit number (5 digits) and account number. State a due date such as "Net 30". There's no statutory late-payment interest in Canada, so if you want to charge it, agree it up front — see late payment interest in Canada.
Records to keep
Your invoices are part of your business records for your income tax return (self-employment income is reported on form T2125) and, once registered, your GST/HST returns. The CRA says to keep records for six years from the end of the last tax year they relate to. For a sole proprietor the tax year is the calendar year, so 2026 invoices are kept until at least the end of 2032.
Common mistakes
- Charging GST/HST before you're registered, or printing "GST: $0.00".
- Printing a bare 9-digit BN as if it were a GST/HST number.
- Using an unregistered business name where your province requires registration.
- Putting your SIN on an invoice.
- Charging your own province's rate instead of your client's.
Checklist
- Unique invoice number, invoice date and due date
- Your name, plus "operating as" your registered business name
- Client's name and address
- Description, amounts and total due
- GST/HST and your full GST/HST number only if registered
- e-Transfer or direct deposit details
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Frequently asked questions
Do sole proprietors need a Business Number to invoice?
No. You need a Business Number only when you register for a CRA program account such as GST/HST or payroll. A small supplier who isn't registered can invoice under their own name with no BN at all.
Should I put my SIN on an invoice?
No. Your Social Insurance Number is personal and never belongs on an invoice. If a client asks for a tax number, give your GST/HST number if you're registered; a client who has to issue you a T4A can ask for your SIN privately.
Can I invoice under a business name?
Yes. Show the business name with your own, for example "Jane Tremblay, operating as Tremblay Design". In Ontario and most other provinces you must register a business name that isn't your own full name.
When do I have to start charging GST/HST?
When your taxable sales go over $30,000 in a single calendar quarter (from the sale that takes you over) or over the last four calendar quarters together. You can also register voluntarily before then.
How long do I keep my invoices?
The CRA says to keep records for six years from the end of the last tax year they relate to. For a sole proprietor the tax year is the calendar year, so invoices from 2026 are kept until at least the end of 2032.
Sources
This guide is general information, not tax or legal advice. CRA, Revenu Québec and provincial rules change and depend on your situation, so check with them or ask an accountant.