• Last edited on: 16 November 2020

Canada

cXML invoicing compliance resources for Canada.

Introduction

Canada has multiple tax types which can be applied to an invoice (viz., GST, PST, QST & HST). Additionally, on Canadian invoices, more than one tax line can be present per invoice line (aka multi-tax lines).

Invoice Content Requirements

Invoice Content Field Mandatory/Conditional Comments
Supplier Name Mandatory
Supplier Address Recommended
Supplier GST/HST Registration Number Conditional This will be required where the amount payable if more than C$30
Supplier Fiscal Rep. Name Conditional
Supplier Fiscal Rep. Address Conditional
Supplier Fiscal Rep GST/HST Registration Number Conditional
Buyer Name Conditional This will be required where the amount payable if more than C$30
Buyer Address Recommended
Buyer Fiscal Rep Name Conditional
Buyer Fiscal Rep Address Conditional
Buyer Fiscal Rep. GST/HST registration number Conditional
Invoice Date Mandatory
Invoice Number Recommended A sequential number based on one or more series, which uniquely identifies the invoice
Invoice Currency Conditional This needs to be provided where the invoice is in foreign currency
Original Invoice Number (Credit Notes) Recommended
Net Total Mandatory
Gross Total Conditional
Quantity Recommended
Description Conditional
Tax Amount Conditional
Total Tax Amount per Tax Rate Applied Recommended
Terms of Payment Conditional
Discount Amount Conditional
Discount Terms Conditional
Tax Invoice Recommended

Extrinsic fields

There are no specific non-standard cXML fields (extrinsics) required to send a compliance-assured Canadian invoice. You may require additional extrinsics specific to your industry or billing situation. See Adding Extrinsics to Your Invoice for more info.

Example invoices