Preparing invoices

Whenever a taxable sale is made, the customer must be informed that GST and QST are added to the selling price.

As there are no standard invoices required by law for this purpose, you must indicate the amount of the taxes

• on the cash register receipt;
• on the invoice or contract remitted to the customer.

If you choose to indicate the GST and the QST, the amounts must be stated clearly.

Alternatively, you may post signs in your establishment which clearly state that the taxes are included in your prices.

As your customers may also be entitled to ITCs and ITRs, you must provide them with the information they need to support their claims.

Information required on invoices to justify ITCs and ITRs
Information required	Total sale of less than $30	Total sale of $30 to $149.99	Total sale of $150 or more
Supplier's name or firm name (or, in certain cases, the name of an intermediary)	X	X	X
Date of the invoice	X	X	X
Total amount of the invoice	X	X	X
Amount of tax (must  be entered even if it is included in the price)		X	X
Supplier's identification numbers for GST and QST purposes		X	X
Purchaser's name or firm name			X
Terms of payment			X
Description of the property or service			X