Canada Revenue Agency (CRA) Invoice Rules & Input Tax Credits
To allow your commercial clients to claim Input Tax Credits (ITCs) on business expenses, your invoice documentation must satisfy statutory CRA documentation requirements:
1. CRA Business Number (BN)
You must display your 9-digit Business Number plus the RT0001 program account identifier (e.g., 123456789 RT0001). Without this, clients cannot claim ITCs.
2. Threshold Tiers ($30 vs $150+)
Sales under $30 require basic receipts. For sales from $30-$149.99, date, name, and total tax must appear. For $150 and up, the buyer's name and detailed payment terms are mandatory.
3. Provincial Place of Supply
Tax rates are determined by where the service or good is received by the customer (e.g., billing an Ontario client requires 13% HST, even if you are in Alberta).