Preparing Invoices

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

However, as a registrant, your purchase invoices and other supporting documents (such as a written agreement or receipt) must provide specific information to justify your input tax credits (ITCs) or input tax refunds (ITRs). 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 upon request. Your customers that are registrants may also request that information from you.

Note

If a customer has a bill totalling $150 or more and requires a copy of it for ITC or ITR purposes, the customer may ask a restaurant establishment that is required to produce bills using a sales recording module (SRM) to provide a copy of the bill. The establishment can then give the customer the bill produced using the SRM 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 Obligations of Persons that Are QST Registrants.

Justification of ITCs and ITRs by a registrant
Required information  Total value of the supply (including taxes)
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 or, if there is no invoice, the date on which the GST or QST were paid or payable

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, or name of its agent or authorized representative

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 registrant that makes supplies 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 supply.
  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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