GST/HST Invoice Requirements Checker

All three bands. At every amount, the supporting document must show the supplier's business name or trading name; the date of the invoice, or if there is no invoice, the date the GST/HST was paid or became payable; and the total amount paid or payable.

$100 or more. At $100 and above, the document must also indicate the amount of GST/HST paid or payable, or include a statement that the GST/HST is included in the total; show the status of each item or service where some supplies are taxable and others are exempt; and show the supplier's GST/HST registration number.

$500 or more. At $500 or more, the document must also show the buyer's name or trading name, or the name of the buyer's authorized agent; a brief description of the goods or services; and the terms of payment.

Exceptions. The CRA page notes exceptions with reduced information requirements for allowances and reimbursements, computerized records, contracts, unvouchered cash payments, procurement cards, and taxi and ride-sharing fares. This checker does not spell out what each reduction is: the CRA page states it, and the result for those situations points you there.

Sources: CRA, "Input tax credits" (canada.ca), opened at build time — the "Input tax credit information requirements" chart on that page is the only source for every requirement stated here. No figure on this page comes from anywhere else.