Practical guide
GST/HST and TPS/TVQ on Canadian invoices
See how to show Canadian sales taxes clearly, calculate Quebec TPS and TVQ, and check which invoice details registered businesses may need for tax-credit records.
By CalcBusiness editorial team · Reviewed 2026-09-23 · About our team
Formula and assumptions
Single tax total = subtotal + (subtotal x tax rate).
Quebec two-tax total = subtotal + TPS + TVQ, where each tax line should be shown separately on the invoice.
How it works
- Confirm whether you are registered and whether the specific supply is taxable, zero-rated, or exempt.
- Apply the place-of-supply rules and tax rates for the transaction; do not infer them from the client's address alone.
- Show the amount before tax, the applicable rate and tax, and the total clearly.
Why Canadian invoices need clear tax lines
When GST/HST applies, the Canada Revenue Agency says customers must be told whether tax applies and whether it is included or added. The rate and tax amount should be clear, either as separate lines or through a clear tax-included statement. If HST applies, show the total HST rate rather than splitting its federal and provincial parts.
In Quebec, provincial guidance says there is generally no special invoice format under the GST/HST and QST systems, with exceptions for restaurant establishments and taxi operators. Clear line items still make a quote, invoice, and bookkeeping review easier to understand.
Common Canadian tax display patterns
| Location | Typical invoice tax display | Example |
|---|---|---|
| Ontario | HST as one line | Subtotal $100, HST 13% $13, Total $113 |
| Quebec | TPS and TVQ as two lines | Subtotal $100, TPS $5, TVQ $9.98, Total $114.98 |
| Alberta | GST as one line | Subtotal $100, GST 5% $5, Total $105 |
| British Columbia | GST plus possible PST context | Verify the exact tax treatment before billing |
Quebec TPS/TVQ example
Example only: for a taxable $1,200.00 sale where the seller must collect both Quebec taxes, TPS at 5% is $60.00 and TVQ at 9.975% is $119.70. The total is $1,379.70. Revenu Québec describes the TVQ as calculated on the price excluding the TPS.
A clear summary is: amount before tax $1,200.00; TPS $60.00; TVQ $119.70; total $1,379.70. This assumes both taxes apply and does not decide registration, place of supply, or taxability for a real transaction.
A Quebec document checklist for ITC and ITR records
This table summarizes Revenu Québec's supporting-document information for a registered buyer claiming input tax credits (ITCs) or input tax refunds (ITRs). The threshold is the total sale value including taxes. It is not a universal invoice template and does not determine whether GST or QST applies to a sale.
If a document includes both GST and QST, Revenu Québec says to show the amount of each tax for each taxable sale and make clear that the amounts include both taxes. A registered customer can request supporting information in writing.
| Total sale, including taxes | Information to check on supporting documents |
|---|---|
| Under $100 | Supplier name, invoice date, and total. For QST claims, the applicable tax amount and a recognizable description are also required. |
| $100 to $499.99 | The above, applicable tax amount(s), and supplier GST/QST registration numbers. A recognizable description is required for QST claims. |
| $500 or more | The above, plus the buyer's name and payment terms; the description must identify the good or service. |
When a sale does not use the standard taxes
Registration and taxability are separate questions. In Quebec, a taxable supply is generally subject to 5% GST and 9.975% QST; a zero-rated supply is taxable at 0%, while an exempt supply has a different treatment. This guide cannot decide which category applies to a particular sale.
Do not decide from a client's address or a past invoice alone. Confirm the registration rules, place-of-supply rules, and tax status of the specific good or service before billing.
A worked example across three provinces
A $1,000 example produces different arithmetic under common assumptions: 13% HST is $130; 5% GST is $50; and Quebec TPS of 5% plus TVQ of 9.975% on the price excluding TPS is $149.75. These examples assume the supply is taxable and the seller must collect the stated tax. They are not a place-of-supply decision.
For an actual transaction, identify the applicable place-of-supply rule, registration status, and tax status of the supply before selecting a tax preset. A client's billing address by itself may not settle the tax treatment.
What to do if you find an invoice error
If you discover an invoice error, keep the original record and follow the correction process that applies to your transaction and tax program. The amount collected does not by itself establish the amount to report or remit.
Registering versus not being registered
As a general rule in Quebec, registration is required when your worldwide taxable supplies and those of your associates exceed $30,000 in a calendar quarter or across the four preceding calendar quarters. Exceptions can require registration even below that threshold, and other rules can affect the result. Check Revenu Québec's current guidance before deciding whether to charge tax or use a no-tax invoice.
Frequently asked questions
Should TPS and TVQ be shown separately?
For clarity, a Quebec invoice can show TPS and TVQ as separate lines. If the transaction is taxable and both taxes must be collected, calculate and display each amount consistently.
Is HST one tax line?
In HST provinces, invoices commonly show HST as a single line using the applicable HST rate.
Can I use one invoice template for all provinces?
A reusable template can help, but its tax selection must match the transaction. The template alone does not determine taxability, registration, or place of supply.
Do I need to charge GST/HST on every Canadian invoice?
Not always. Registration rules, place-of-supply rules, and whether a supply is taxable, zero-rated, or exempt all matter. Some exceptions can require registration below the general small-supplier threshold.
Which CalcBusiness tools help with Canadian tax invoices?
Use the TPS/TVQ calculator to check a Quebec tax calculation, then open the French Quebec invoice generator to prepare a CAD PDF. Review the tax treatment for your transaction before using either result.
Limitations: This guide explains common invoice presentation and supporting-document rules; it does not determine whether a particular sale is taxable or whether you must register. Confirm your situation with the CRA or Revenu Québec before charging or claiming tax.