Locum Nurse Invoice Template Canada — Agency & Hospital Billing

Locum nurses — registered nurses (RNs), registered practical nurses (RPNs), and nurse practitioners (NPs) working independently or through agencies — increasingly operate as self-employed healthcare professionals in Canada. Whether you are filling shifts at a hospital, long-term care facility, clinic, or remote community, understanding how to invoice correctly is essential for both getting paid and staying compliant with the CRA.

This guide covers how to build a shift-based nursing invoice, when you must charge GST/HST and when you are exempt, the difference between an invoice and a timesheet, and a step-by-step example for a locum RN billing an Ontario hospital through an agency.

Shift-Based Invoicing for Locum Nurses

Unlike salaried nurses, locum nurses bill for individual shifts. Your invoice should list each shift as a separate line item, making it easy for the agency or facility to reconcile against their scheduling records.

What to Include on Each Shift Line

• Shift date (e.g., March 3, 2026)
• Facility name (e.g., Hamilton General Hospital — 4th Floor Medical Unit)
• Shift type (days, evenings, nights)
• Hours worked (e.g., 12.0 hours)
• Hourly rate (e.g., $55.00/hr)
• Shift total

Example: Locum RN Invoice — Ontario, Billing an Agency

When Locum Nurses Are Exempt from GST/HST

This is one of the most important and frequently misunderstood areas of locum nursing tax compliance.

The Exemption: Direct Nursing Care

Under Schedule V, Part II of the Excise Tax Act, supplies of nursing services rendered to an individual are exempt from GST/HST. This means:

• If you, as a locum RN, are providing hands-on nursing care directly to patients at a hospital or care facility, those services are GST/HST-exempt.
• This exemption applies regardless of whether you invoice the facility directly or through an agency — the nature of the service (direct patient care) is what matters.
• Because your services are exempt, you cannot register for GST/HST simply because of your nursing income. You do not collect GST/HST, and you cannot claim Input Tax Credits on expenses related to your nursing work.

When GST/HST Does Apply

If you provide nursing-related services that are NOT direct patient care — such as nursing education, consulting, training staff, or health and safety auditing — those services may be taxable. If you have a mixed practice, you need to track which income is exempt and which is taxable.

When in doubt, consult a CPA familiar with healthcare professional tax matters or refer to CRA's GST/HST Memorandum 13.2 on health care services.

Invoice vs. Timesheet

Many agencies provide locum nurses with a pre-formatted timesheet to complete after each shift. If you are also submitting your own invoice:

• Your invoice should match the hours on the agency's timesheet exactly
• Reference the timesheet or shift confirmation number on your invoice
• If the agency pays you by EFT, provide your banking details on the invoice
• Keep your invoice as the official record for your own tax filing — the agency's payment record is not a substitute

Mileage for Locum Nurses

If you travel to facilities that are not your regular workplace, mileage may be reimbursable. The CRA's 2026 prescribed automobile allowance rate is $0.72/km for the first 5,000 km. Log each trip (date, origin, destination, km) and include it as a separate line item on your invoice if the agency reimburses travel.

Related Templates and Guides

• Locum Pharmacist Invoice Guide — detailed guide for pharmacist locums with HST nuances
• Hourly Rate Invoice Template — general shift-based hourly billing
• Canadian Freelance Invoice Template
• All Invoice Templates