Simple Invoice Template Canada — No HST, Small Business
If you are just starting out as a Canadian freelancer and your annual revenue is under $30,000, you are a "small supplier" under the Excise Tax Act. This means you are not required to register for GST/HST, and your invoices do not need to include tax. Your invoice can be genuinely simple — but it still needs to contain the right information.
The CRA Small Supplier Threshold
The $30,000 threshold is calculated on your worldwide taxable supplies over any 12-month period, not a calendar year. As soon as a single transaction causes your cumulative revenue over the past four consecutive calendar quarters to exceed $30,000, you are required to register for GST/HST — and you must begin collecting it from that point forward, not from the next calendar year.
Tip: Track your revenue carefully as you approach $30,000. Once you cross the threshold, you must register within 29 days and collect GST/HST on all supplies going forward.
What Fields Are Still Required (Even Without HST)
Even as a small supplier, your invoice should include:
- Your name or business name — your legal name, or your registered trade name
- Your contact information — at minimum your email; ideally city/province and phone number
- Client's name — the individual or business you are billing
- Invoice date — the date you issued the invoice
- Unique invoice number — sequential (INV-001, INV-002, etc.) for your own record-keeping and the client's AP system
- Description of services — what you did, clearly described
- Amount due — total amount in Canadian dollars
- Payment due date — e.g., "Due within 14 days" or "Due April 15, 2026"
- Payment instructions — your Interac e-Transfer email, or bank account for EFT
What NOT to Include (When Not Registered for GST/HST)
- Do NOT include a GST/HST number — you do not have one yet
- Do NOT show a GST/HST line on the invoice — you are not authorised to collect it
- Do NOT write "GST/HST: $0.00" — this implies you are registered but charging zero, which is different from not being registered
- You MAY include a note: "GST/HST not applicable — small supplier" for clarity if your client's AP department asks
Example: Simple Invoice — No HST
| Field | Detail |
|---|---|
| From | Jordan Lee · [email protected] · Ottawa, ON |
| To | Maple Digital Inc. · Accounts Payable · Ottawa, ON |
| Invoice # | INV-2026-007 |
| Date | March 10, 2026 |
| Due Date | March 24, 2026 (Net 14) |
| Description | Amount |
|---|---|
| Blog content writing — 3 articles, 1,000 words each (March 2026) Topics: SEO strategy, email marketing, content calendar planning | $750.00 |
| Total Due GST/HST not applicable — small supplier under $30,000 threshold | $750.00 |
When to Add GST/HST as You Grow
Plan ahead for the moment your business crosses $30,000. At that point:
- Register for a GST/HST Business Number (BN) through the CRA's Business Registration Online portal
- Begin collecting GST/HST on all taxable supplies from the date of registration
- Update your invoice template to include your BN (format: 123456789 RT0001) and a tax line
- Remit collected GST/HST to the CRA quarterly (or annually, if eligible for annual filing)
For a full guide on what changes when you register, see our Canadian Freelance Invoice Template, which covers both registered and non-registered scenarios.
Related Templates
- Canadian Freelance Invoice Template — full GST/HST version
- Hourly Rate Invoice Template — billing by the hour
- Ontario Invoice Template — for when you cross $30,000 in Ontario
- All Invoice Templates