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🇨🇦Canada·GST/HST 5%·CAD

Canada Construction Invoice Template

Canadian construction contractors must display their GST/HST Business Number on all invoices over $30.

Quick-fill by industry

Accent Color

Your Business

Bill To (Client)

Invoice Details

%

Line Items

Item 1
$11,400.00
Item 2
$8,500.00
Item 3
$2,250.00
Item 4
$12,000.00
Item 5
$800.00

🇨🇦 Canada Requirements

Currency$ CAD
TaxGST/HST (5%)
Date formatDD/MM/YYYY
PaymentInterac e-Transfer and EFT are the most common payment methods.

Businesses registered for GST/HST must display their Business Number (BN) on invoices. The federal GST rate is 5%; HST applies in participating provinces (Ontario 13%, Nova Scotia 15%, etc.). Quebec residents apply QST separately at 9.975%.

Payment Terms

Net 30 (progress billing)

About Canada Construction Invoicing

Canadian construction contractors must display their GST/HST Business Number on all invoices over $30. The New Residential Rental Property rebate may apply to certain construction projects. Provincial requirements vary — Ontario has the Construction Act payment timeline rules. Construction invoices are among the most complex in any industry, often involving progress billing, lien waivers, certified payroll, and retainage clauses. Whether you're a general contractor, subcontractor, or specialty trade, your invoice must accurately reflect completed work, materials supplied, and contractual milestones. Many jurisdictions have specific statutory requirements for construction invoices and payment timelines.

Frequently Asked Questions

What is retainage and how is it invoiced?
Retainage (or retention) is a percentage of each payment withheld by the owner until project completion. Typically 5–10%, it's shown as a deduction on each progress invoice. Once the project reaches substantial completion, a final invoice releases the retained amount.
Do construction invoices need to include a lien waiver?
In the US, conditional or unconditional lien waivers are often required alongside invoice submission to protect the property owner from mechanic's liens. Requirements vary by state. In the UK, the equivalent protection comes via the Construction Act's payment notice provisions.
What is an Application for Payment (AFP)?
An Application for Payment is a formal invoice document used on larger construction projects (especially those using AIA contract forms). It includes a schedule of values, work completed to date, stored materials, and retainage calculations.
How is VAT or GST handled on construction invoices in the UK?
In the UK, the Domestic Reverse Charge applies to most construction services between VAT-registered businesses. Instead of charging VAT, the customer accounts for it. Always check whether your client is end-user or a contractor to determine if reverse charge applies.
How does GST/HST work on Canadian invoices?
Canada levies a 5% federal Goods and Services Tax (GST). In participating provinces, GST is combined with a provincial component into the Harmonized Sales Tax (HST) — for example, 13% in Ontario and 15% in Nova Scotia. In Quebec, GST and QST (9.975%) are charged separately. Businesses with annual revenue over $30,000 CAD must register, collect, and remit GST/HST.
Do I need a Business Number on my Canadian invoices?
If you are registered for GST/HST, you must display your 15-character Business Number (BN) on all invoices — this is your 9-digit BN followed by the program identifier (RT) and a 4-digit reference number (e.g., 123456789 RT0001). Invoices without a valid BN cannot be used by your clients to claim Input Tax Credits (ITCs).
Are there different invoicing rules by Canadian province?
Yes. Provinces that use HST (Ontario, New Brunswick, Nova Scotia, Newfoundland, PEI) require a single combined tax line. Quebec requires separate lines for GST and QST, and QST-registered businesses must also show their QST number. British Columbia, Saskatchewan, and Manitoba charge GST plus their own Provincial Sales Tax (PST), which may have separate registration and invoicing requirements.

Related Guides

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Invoice Numbering Best Practices
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Same template, other countries:

🇺🇸 United States🇬🇧 United Kingdom🇦🇺 Australia