Regulation

Input Tax Credit Information (GST/HST) Regulations, SOR/91-45, section 3

Justice Laws Website, Government of Canada

Open the source

Consulted: October 10, 2026
Region: CA
Language: en

Cited by

Guides

Choosing a contractor and reading a quote

What we take from it

From $100, the invoice must show the supplier's GST registration number and the tax amount.
Registration number required on invoices of $100 or more.
Invoice contents by amount.