Preparing Invoices

No special invoices or rules are imposed under the GST and QST systems, with the exception of those that apply to restaurant establishments.

However, you must provide your clients with certain information if they request it. They may need that information, for example, to claim input tax credits (ITCs) and input tax refunds (ITRs).

Mandatory billing in the restaurant sector

All restaurateurs must provide bills to their clients. Restaurateurs who are QST registrants must also produce the bill with a sales recording module (SRM).

To assist restaurateurs, we have compiled a wealth of information concerning the restaurant sector.

Information required on your invoices

Since your customers may, like you, be entitled to ITCs and ITRs, you must provide them with the information they need to claim them.

The table below presents the information that must be on your invoices based on the total value of the supply made to your client.

Information required Total value of the supply (including tax)
Less than $30 $30 to $149.99 $150 or more

Supplier's name or business name, or the name of an intermediary1

Yes Yes Yes

Date of invoice

Yes Yes Yes

Total amount of invoice

Yes Yes Yes

Amount of applicable tax2

Yes
(QST only)
Yes Yes

Supplier's GST and QST registration numbers

No Yes Yes

Purchaser's name or business name

No No Yes

Terms of payment

No No Yes

Description of property or service

Yes
(QST only)
Yes
(QST only)
Yes
Notes
  1. An intermediary is a GST and QST registrant (This link will open a new window) that makes supplies on behalf of a supplier with whom the intermediary has entered into an agreement.
  2. When both the GST and the QST are included in the amount of tax, you must show the amount of tax for each taxable supply and specify that the amount includes both the GST and the QST.
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