Canada
Introduction
Canada has multiple tax types which can be applied to an invoice (viz., GST, PST, QST & HST). Additionally, on Canadian invoices, more than one tax line can be present per invoice line (aka multi-tax lines).
Invoice Content Requirements
| Invoice Content Field | Mandatory/Conditional | Comments |
|---|---|---|
| Supplier Name | Mandatory | |
| Supplier Address | Recommended | |
| Supplier GST/HST Registration Number | Conditional | This will be required where the amount payable if more than C$30 |
| Supplier Fiscal Rep. Name | Conditional | |
| Supplier Fiscal Rep. Address | Conditional | |
| Supplier Fiscal Rep GST/HST Registration Number | Conditional | |
| Buyer Name | Conditional | This will be required where the amount payable if more than C$30 |
| Buyer Address | Recommended | |
| Buyer Fiscal Rep Name | Conditional | |
| Buyer Fiscal Rep Address | Conditional | |
| Buyer Fiscal Rep. GST/HST registration number | Conditional | |
| Invoice Date | Mandatory | |
| Invoice Number | Recommended | A sequential number based on one or more series, which uniquely identifies the invoice |
| Invoice Currency | Conditional | This needs to be provided where the invoice is in foreign currency |
| Original Invoice Number (Credit Notes) | Recommended | |
| Net Total | Mandatory | |
| Gross Total | Conditional | |
| Quantity | Recommended | |
| Description | Conditional | |
| Tax Amount | Conditional | |
| Total Tax Amount per Tax Rate Applied | Recommended | |
| Terms of Payment | Conditional | |
| Discount Amount | Conditional | |
| Discount Terms | Conditional | |
| Tax Invoice | Recommended |
Extrinsic fields
There are no specific non-standard cXML fields (extrinsics) required to send a compliance-assured Canadian invoice. You may require additional extrinsics specific to your industry or billing situation. See Adding Extrinsics to Your Invoice for more info.
Example invoices
Article type: Reference
- CA Simple Backed Invoice (Quantity Based)Sample cXML quantity-based, PO-backed invoice and the corresponding PDF version for Canada.
- CA Simple Unbacked Invoice (Contract Based)Sample cXML contract-based unbacked invoice and the corresponding PDF version for Canada.
- CA Simple Backed and Unbacked Lines Service Invoice (Amount Based)Sample cXML amount-based, invoice with backed and unbacked lines and the corresponding PDF version for Canada.
- CA Simple Credit Note for Backed InvoiceSample cXML credit note for backed invoices and the corresponding PDF version for Canada.
- CA Simple Credit Note for Unbacked InvoiceSample cXML credit note for unbacked invoices and the corresponding PDF version for Canada.
- CA Invoice with Payment TermSample cXML invoice with payment terms and the corresponding PDF version for Canada.
- CA Invoice with Multiple Lines and PO ReferencesSample cXML invoice with lines that reference multiple PO's, and the corresponding PDF version for Canada.
- CA Invoice with Line Level TaxationSample cXML with line level taxation and the corresponding PDF version for Canada.
- CA Invoice with DiscountSample cXML with a discount and the corresponding PDF version for Canada.
- CA Invoice with Header Charges (Shipping, Handling, Misc)Sample cXML invoice with charges like shipping, handling, and misc at the header level, and the corresponding PDF version for Canada.
- CA Invoice With Custom Fields (Extrinsic)Sample cXML with custom fields (a.k.a. extrinsics) and the corresponding PDF version for Canada.