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.