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The Charter of the French language and its regulations govern the consultation of English-language content.

Preparing Invoices

No special invoices or rules are imposed under the GST and QST systems, except for restaurant establishments and taxi business operators (for more information, see Mandatory Billing).

However, as a registrant, your purchase invoices and other supporting documents (such as a written agreement or receipt) must provide specific information to justify the input tax credits (ITCs) or input tax refunds (ITRs) you are claiming. This information must be shown on one or more supporting documents according to the total value of the goods or services you purchased. Your supplier must provide you with this information in writing at your request. Your customers that are registrants may also request that information from you.

Note

If a customer has a bill totalling $500 or more and requires a copy of it for ITC or ITR purposes, the customer can ask a restaurant establishment or a taxi business operator that is required to produce bills using a sales recording module (SRM) or a sales recording system (SRS) to provide a copy of the bill. The establishment or operator can then give the customer the bill produced using the SRM or the SRS as well as an additional document showing the customer's name and the terms of payment. That document must refer to the bill.

For more information, see Mandatory Billing.

End of note
Justification of ITCs and ITRs by a registrant
Required information  Total value of the sales (including taxes)
Less than $30 $30 to $149.99 $150 or more

Supplier's name or business name, or the name of an intermediarySee note 1 below the table

Required Required Required

Date of invoice or, if there is no invoice, date on which the GST or QST were paid or payable

Required Required Required

Total amount of invoice

Required Required Required

Amount of applicable taxSee note 2 below the table

QST only Required Required

Supplier's GST and QST registration numbers

Not required Required Required

Purchaser's name or business name, or name of its agent or authorized representative

Not required Not required Required

Terms of payment

Not required Not required Required

Description of property or service

QST only QST only Required
Notes
  1. Note 1 An intermediary is:
    • a registrant that makes sales on behalf of a supplier for which it is the agent or with whom the intermediary has entered into an agreement, or that facilitates the making of the sale; or
    • a registrant that collects the consideration and the tax as an agent of the supplier but that does not make the sale or facilitate the making of the sale.
  2. Note 2 In this note, GST does not mean the HST. If the amount of the tax includes both the GST and QST, enter this amount for each taxable sale and specify that it includes the GST and QST.
Note End of note

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