You invoice services in Quebec and three questions keep coming back: how to number your invoices, what they must carry so your client can recover the taxes, and where your GST and QST numbers go. This guide answers with the rules as the Canada Revenue Agency (CRA) and the federal regulation stated them on November 11, 2026, then shows a model invoice section by section.
Numbering your invoices: one continuous sequence
Start with what the texts require. The list of information an invoice must carry for your client to claim an input tax credit — the CRA’s and the federal regulation’s alike — does not mention the invoice number: it asks for the date of the invoice, not its number, and imposes no format. Continuous numbering is therefore not a required item; it is the practice to keep, and we recommend it without reservation: a sequence with no gaps or duplicates shows that no invoice has been removed from your records, which the CRA asks you to keep for six years.
- One sequence for invoices, and a number is never reused.
- One series per year or one continuous sequence: 2026-001, 2026-002… that restarts at 001 on January 1, or 1001, 1002… that never restarts. Both work; choose once and keep the format.
- The number is assigned when the invoice is issued, not at the draft stage: an abandoned quote must not use up an invoice number.
- Quotes and credit notes get their own series (Q-2026-001, CN-2026-001), so the invoice sequence stays readable.
Correcting or cancelling an invoice you have already sent. Do not edit it and do not delete it: the sequence would have a gap. Issue a credit note that cites the original invoice number, for the amount to cancel, in full or in part, with the matching taxes; then, if needed, a new invoice. Both documents stay in your records, and your client keeps supporting documentation for every entry.
Required information by amount
What your invoice must carry depends on the total amount paid or payable it shows. The federal regulation and the CRA give three tiers; without this information, your client cannot claim their input tax credit (ITC).
| Information | Under $100 | $100 to $499.99 | $500 or more |
|---|---|---|---|
| Your business or trading name (or your intermediary’s) | Yes | Yes | Yes |
| The invoice date (or, if no invoice is issued, the date the tax is paid or payable) | Yes | Yes | Yes |
| The total amount paid or payable | Yes | Yes | Yes |
| The total GST/HST charged, or an indication that the amount for each taxable supply (other than zero-rated supplies) includes the tax at the applicable rate | No | Yes | Yes |
| The status of each supply, where the invoice mixes taxable and exempt supplies | No | Yes | Yes |
| Your GST/HST registration number | No | Yes | Yes |
| The buyer’s name or trading name, or that of their authorized agent or representative | No | No | Yes |
| A description sufficient to identify each good or service | No | No | Yes |
| The terms of payment | No | No | Yes |
Source: Canada Revenue Agency, Input tax credits, section “Records you need to support your claim” (page dated October 14, 2026), and the Input Tax Credit Information (GST/HST) Regulations, SOR/91-45, section 3 (current to October 19, 2026). For the first tier, the regulation asks for the same three items as the table.
The CRA adds, for every taxable sale: you must let the client know that the GST/HST applies and whether it is included in the price or added, by showing the rate and the tax amount as separate lines, or a clear statement that the total includes the GST/HST. If the HST applies (outside Quebec), show its total rate, without separating the federal and provincial parts.
What about the QST? The QST is Revenu Québec’s, which sets its own rules for the input tax refund (ITR) and confirms QST numbers; this guide does not reproduce those rules, read them at Revenu Québec. In practice, an invoice designed for the $500-or-more tier — your two tax numbers, the client’s name, a description of each service, the terms of payment and each tax on its own line — meets every federal requirement, whatever the amount.
Your GST and QST numbers
Your GST/HST registration number is confirmed with the CRA by its 9 digits, without the letters that follow them. It is required on the invoice as soon as the sale reaches $100. Your QST number is assigned by Revenu Québec, where your client can also validate it. Both go in the header, next to your name, and each tax gets its own line in the totals: GST at 5%, QST at 9.975%.
Not registered, because your taxable supplies stay under $30,000? You do not charge the taxes and you show no number. Our GST/QST registration threshold tool gives the exact threshold rule and decides with your figures, and the guide How to register a business in Quebec explains registration.
A model invoice, section by section
- Your header: business or trading name, address, email, GST and QST numbers.
- Identification: the word “Invoice”, the number (2026-014), the issue date, the due date and the terms of payment (net 30 days, for example).
- The client: their name or trading name, their address.
- The lines: a description sufficient to identify each service, the quantity or hours, the unit price, the amount; the status of the line if some are exempt.
- The totals: subtotal, GST 5% and its amount, QST 9.975% and its amount, total payable.
- The footer: the payment methods you accept, the late-payment charge if you apply one, and a thank-you.
The free invoice generator produces this layout with your numbers and both taxes, ready to print or save as a PDF.
What InnoBooks does for you
InnoBooks numbers your invoices automatically, in one continuous sequence, and calculates the GST and QST on each line; your tax numbers appear on every invoice, and your clients and items are kept from one invoice to the next. The invoicing software is part of the free plan: open an account with no credit card.
Sources
Read on November 11, 2026:
- Canada Revenue Agency, Input tax credits, section “Records you need to support your claim” (October 14, 2026)
- Canada Revenue Agency, Charge and collect the GST/HST, section “Receipts and invoices” (April 8, 2026)
- Canada Revenue Agency, Confirming a GST/HST account number (April 11, 2025)
- Department of Justice Canada, Input Tax Credit Information (GST/HST) Regulations, SOR/91-45, sections 2 and 3 (current to October 19, 2026)
This guide summarizes the rules; they change, and the pages of the CRA, the Department of Justice and Revenu Québec are the authority.