Ontario Invoice Template — HST 13% for Freelancers
Ontario uses Harmonized Sales Tax (HST) at a rate of 13%. When Ontario combined its provincial sales tax with the federal GST in 2010, it created a single tax that freelancers show as one line on every invoice. This guide explains how HST works for Ontario freelancers, what the CRA requires on a compliant invoice, and shows a complete example.
Ontario HST — What You Need to Know
- Rate: 13% (5% federal GST + 8% Ontario provincial component)
- Shown as: A single "HST 13%" line — do not break it into separate federal/provincial portions
- Registration threshold: $30,000 in taxable revenues in any 12-month period
- Administered by: The CRA (Canada Revenue Agency) — Ontario does not collect HST separately
- Remittance: Monthly, quarterly, or annually depending on revenue level
Required CRA Fields on an Ontario HST Invoice
Once you are registered for HST, your invoices must include:
- Your legal name or trade name
- Your GST/HST registration number (Business Number — format: 123456789 RT0001)
- Invoice date
- Invoice number (unique, sequential)
- Client's name (for invoices over $150)
- Description of goods or services
- Total amount before HST (subtotal)
- HST amount (or state that the total includes HST and show the rate)
- Total amount including HST
- Payment due date
For invoices under $30, you can use a simplified format. For invoices between $30 and $149.99, you do not need the client's name. For invoices $150 and over, all fields above are required.
Example: Ontario Freelance Invoice — $1,500 + HST
| Field | Detail |
|---|---|
| From | Priya Sharma Design · [email protected] · Toronto, ON · BN: 556677889 RT0001 |
| To | Northgate Marketing Ltd. · 400 King St W, Toronto, ON M5V 1K2 |
| Invoice # | INV-2026-031 |
| Invoice Date | March 10, 2026 |
| Due Date | April 9, 2026 (Net 30) |
| Description | Amount |
|---|---|
| Brand identity redesign — logo, colour palette, typography system Final files delivered March 8, 2026. Includes 3 logo variations, style guide PDF. | $1,500.00 |
| Subtotal | $1,500.00 |
| HST 13% (BN: 556677889 RT0001) | $195.00 |
| Total Due | $1,695.00 |
The math is straightforward: $1,500.00 × 1.13 = $1,695.00. Or: $1,500.00 × 0.13 = $195.00 HST. You remit the $195.00 to the CRA and keep $1,500.00 as your professional fee.
When Must You Register for HST in Ontario?
You must register once your total taxable revenues (across any 12-month period, not just calendar year) exceed $30,000. At that point, you have 29 days to register and must begin collecting HST on all taxable supplies immediately — not from the start of the next month or year.
You can register online through CRA My Business Account or by calling 1-800-959-5525. Registration is free and your Business Number is issued within minutes online.
Input Tax Credits — Claiming Back HST You Paid
Once registered, you can claim Input Tax Credits (ITCs) for HST you paid on business expenses — software subscriptions, office supplies, phone, professional development courses, and more. For most freelancers, ITCs partially offset the HST you collect, reducing what you remit to the CRA.
Related Templates
- Alberta Invoice Template — GST 5% only, no provincial tax
- BC Invoice Template — GST + PST for BC freelancers
- Nova Scotia Invoice Template — HST 15% for Atlantic provinces
- Canadian Freelance Invoice Template — general guide for all provinces
- Simple Invoice Template — for freelancers under $30,000 threshold