If you freelance or run a small business in Canada and you earn less than $30,000 a year from taxable sales, you are probably a "small supplier". That means you usually do not have to register for the GST/HST, and you do not charge it. You still need a clear, professional invoice to get paid, though, and a template built for registered businesses can trip you up. This guide covers what the Canada Revenue Agency (CRA) says about small suppliers, what to put on your invoice, what to leave off, and a worked example you can copy.
Quick answer: if you are a small supplier who has not registered, send a document headed "Invoice" with your name, the client's name, a unique number, the dates, a clear description and the total. Do not add GST, HST or a GST/HST number, and add a one-line note that you are not registered for the GST/HST.
Are you a small supplier?
The CRA's page When to register for and start charging the GST/HST sets the rule for most businesses. You are a small supplier if your revenue from taxable supplies does not go over $30,000 in a single calendar quarter or over the last four consecutive calendar quarters.
A few details matter here:
- It is revenue, not profit. The CRA counts the total of all revenues before expenses.
- It is worldwide. For a sole proprietor, the figure includes taxable supplies from all your businesses, inside and outside Canada, plus those of any associates. Zero-rated supplies count too.
- Some amounts are left out. The CRA says not to include financial services, sales of capital property, or goodwill from the sale of a business.
- Calendar quarters are fixed. A quarter starts on January 1, April 1, July 1 or October 1. It is not your own fiscal year.
There are exceptions. The CRA says self-employed taxi drivers and commercial ride-sharing drivers must register for the GST/HST even if they are small suppliers, and different thresholds apply to charities and public service bodies ($50,000, or a $250,000 gross revenue test for charities and public institutions). If any of those describe you, read the CRA page above before you invoice without tax.
Can you charge GST/HST if you are not registered?
No. The CRA's page on registering voluntarily states it plainly: if you choose not to register, you do not charge the GST/HST (other than on certain taxable supplies of real property) and you cannot claim input tax credits. GST/HST Memorandum 2-2, Small Suppliers says the same: an unregistered small supplier is not required to collect and remit the GST/HST on most of its taxable supplies.
So your price is your price. Do not add 5% GST or 13% HST "to be safe", and do not show a GST/HST line on the invoice. A client who sees tax on your invoice will reasonably expect to claim it back, and they can only do that with a valid GST/HST registration number from you.
Should you register voluntarily?
You can. The same CRA page explains that a small supplier who registers voluntarily has to charge, collect and remit the GST/HST, file returns regularly, and stay registered for at least one year before cancelling (unless the business stops). In return, you may be able to claim input tax credits on the GST/HST you pay on business purchases.
Some freelancers register early because most of their clients are GST/HST-registered businesses that can recover the tax anyway, or because they expect to pass $30,000 soon. Others stay unregistered because most of their clients are individuals, for whom tax would simply make the price higher. This is a business decision, and an accountant can help you weigh it for your situation.
What to put on a small supplier invoice
The CRA's detailed invoice rules apply to GST/HST registrants who need to support a client's input tax credit claim. As an unregistered small supplier you are not issuing that kind of tax invoice. You still need a clear invoice so clients can pay you and so you have good income records. A solid small supplier invoice includes:
- the word Invoice as the title
- a unique invoice number
- the invoice date
- the date or period when you did the work or delivered the goods
- your name (and business name, if you use one), address and email
- your client's name and address
- a clear description of each item or service, with quantity, rate and amount
- the total amount due, in Canadian dollars unless you agreed another currency
- payment terms and the actual due date
- how to pay you, such as Interac e-Transfer or bank details
- a short note: "Not registered for the GST/HST. No GST/HST has been charged."
A unique invoice number
Give every invoice its own number and never reuse one. A simple running sequence like INV-0001, INV-0002 works, or a yearly format like 2026-014. Our invoice number generator builds a format and the next numbers for you.
Clear payment terms
Agree your payment terms with the client up front and put them on every invoice, so there is no doubt about when money is due. Write them in plain words, such as "Payment due within 15 days of the invoice date", and show the due date itself. Our invoice due date calculator works out the exact date for Net 15, Net 30 or any other term.
What to leave off
Most mistakes come from using a template built for registered businesses. Remove these before you send:
- Any GST, HST, PST or QST line, including a "GST 0%" line. Zero-rated is a real GST/HST category for registrants, and it is not the same as not being registered.
- The GST/HST registration number field. You do not have one, so leave it blank or delete it. Do not put your Social Insurance Number (SIN) there instead; it is personal information and does not belong on an invoice.
- Wording like "Tax invoice". A plain "Invoice" is clearer.
- A "subtotal plus tax" layout that suggests tax is due.
A note on provincial sales tax
The small supplier rule is about the federal GST and the HST. Provinces with their own sales tax have their own rules: Quebec's QST is administered by Revenu Québec, and British Columbia, Saskatchewan and Manitoba each run their own PST or RST. Before you leave every tax line off, check your province's rules for what you sell.
Worked example: an Ontario graphic designer
Here is a sample invoice for a fictional freelancer. The names and figures are made-up example data, so swap in your own.
The invoice details
- Title: Invoice
- Invoice number: MC-2026-021
- Invoice date: November 3, 2026
- Service period: October 6 to October 31, 2026
- From: Maya Chen, Maya Chen Design, 25 Example Avenue, Toronto, ON M5V 0A1, maya@example.com
- Bill to: Northline Coffee Inc., 400 Sample Street, Ottawa, ON K1P 0A1
The line items
- Logo design (three concepts, final files): 1 × $900.00 = $900.00
- Brand style guide (8 pages): 1 × $450.00 = $450.00
- Extra revision rounds: 4 hours × $60.00 = $240.00
Total due: $1,590.00 CAD
There is no GST/HST line. In Ontario, a registered business would usually add 13% HST, which on this invoice would be $206.70. Maya is a small supplier and not registered, so she charges none, and the total is simply the sum of the lines.
Notes and terms
- "Not registered for the GST/HST. No GST/HST has been charged."
- "Payment due within 15 days, by November 18, 2026."
- "Pay by Interac e-Transfer to maya@example.com, quoting MC-2026-021."
Checking the threshold
Maya keeps a simple quarterly total of her taxable revenue (example figures):
- Q4 2025 (October to December): $5,900
- Q1 2026 (January to March): $6,500
- Q2 2026 (April to June): $7,800
- Q3 2026 (July to September): $8,200
Her last four quarters add up to $28,400, which is under $30,000, and no single quarter is over $30,000. She is still a small supplier.
Now imagine her Q4 2026 brings in $9,000. Her last four quarters (Q1 to Q4 2026) would then total $31,500. Under the CRA rule for going over the threshold across four quarters (but not in a single quarter), she stops being a small supplier at the end of the month following that quarter, which is January 31, 2027. Her effective date of registration is no later than her first sale after that, and the CRA says she must register within 29 days of that effective date. Invoices from that point need GST/HST.
If instead she earned more than $30,000 in one single quarter, the CRA says she would stop being a small supplier straight away and would have to charge GST/HST on the very sale that pushed her over.
How to make this invoice in InvoiceDesk
You can build the example above for free in our Canada invoice generator, with no sign-up. The Canadian version starts with a 13% HST line, so make two changes:
- Leave the GST/HST no. (BN) field empty.
- Under Tax, discount and totals, click the ✕ next to the HST line to remove it. The panel will show "No tax lines", and no tax row appears on the invoice.
The Document title already reads "Invoice", so you can leave it. Then add your client and line items, put the "Not registered for the GST/HST" line in Notes, add your Interac or bank details under Payment details, and download the PDF. Use Save as profile so your details are ready next time. If you prefer starting from a layout, the freelancer invoice template suits service work, and our hourly rate calculator helps you set rates that cover your costs.
Keep copies of every invoice
Even without a GST/HST account, your invoices are part of your income records. The CRA's record-keeping guidance says you generally must keep records and supporting documents for six years from the end of the last tax year they relate to, and for individuals the tax year is the calendar year. So an invoice from November 2026 should be kept until at least the end of 2032. The CRA also says records must be kept at your place of business or residence in Canada unless it gives you written permission otherwise. Our guide on how long to keep invoices compares the rules in other countries.
When you register for the GST/HST
Once you register, voluntarily or because you passed the threshold, your invoices change. You charge GST/HST at the rate for where the supply is made, show your registration number, and include the details your clients need to claim input tax credits. Our guide to GST/HST invoice requirements in Canada lists every field by invoice amount.
FAQ
Do I need a business number to send invoices?
Not just to invoice. A GST/HST number is part of a CRA business number, and you get one when you register for a GST/HST account. If you are an unregistered small supplier, you have no GST/HST number to show, so leave that field off your invoice.
Can I add GST to my invoice to cover my own costs?
No. If you are not registered, you do not charge the GST/HST. If your costs have gone up, raise your prices instead, and keep the invoice free of any tax line.
Should I write "GST exempt" on my invoice?
It is better not to. "Exempt" is a specific GST/HST term for certain supplies, such as many health and financial services, and it is not the same as being a small supplier. A clear note like "Not registered for the GST/HST" avoids confusion.
My client is registered for the GST/HST. Can they still pay my invoice?
Yes. They pay the total, and they cannot claim an input tax credit because no GST/HST was charged. Your invoice is still a valid record of the expense for their books.
Does income from clients outside Canada count toward the $30,000?
The CRA says to count revenue from worldwide taxable supplies, including zero-rated supplies, so sales to foreign clients generally count toward the threshold. Our guide on invoicing in foreign currency covers how to show other currencies on your invoice.
What if I went over $30,000 without noticing?
Act quickly. The CRA's rules fix your effective date of registration based on when you went over, not when you notice, so you may owe GST/HST on sales from that date. Register as soon as you can and get advice on any invoices already sent. Tracking your revenue every quarter, as in the worked example above, is the easiest way to avoid this.