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🇨🇦Canada·GST/HST 5%·CAD

Canada Construction Invoice Template

If registered for GST/HST, Canadian construction contractors must show their Business Number / GST-HST account number on their invoices. The New Residential Rental Property rebate may apply to certain construction projects. Provincial requirements vary — Ontario has the Construction Act payment timeline rules. Construction invoices are among the most complex in any industry, often involving progress billing, lien waivers, certified payroll, and retainage clauses. Whether you're a general contractor, subcontractor, or specialty trade, your invoice must accurately reflect completed work, materials supplied, and contractual milestones. Many jurisdictions have specific statutory requirements for construction invoices and payment timelines.

Prefill by industry

Accent Color

Your Business

Bill To (Client)

Invoice Details

%

Line Items

Item 1
$11,400.00
Item 2
$8,500.00
Item 3
$2,250.00
Item 4
$12,000.00
Item 5
$800.00

🇨🇦 Canada Requirements

Currency$ CAD
TaxGST/HST (5%)
Date formatDD/MM/YYYY
PaymentInterac e-Transfer and EFT are the most common payment methods.

Businesses registered for GST/HST should include their GST/HST account number on invoices their customer may use to support input tax credit (ITC) claims. The federal GST rate is 5%; HST applies in participating provinces (Ontario 13%, Nova Scotia 15%, etc.). Businesses in Quebec typically apply QST separately at 9.975%.

Payment Terms

Net 30 (progress billing)

About Canada Construction Invoicing

If registered for GST/HST, Canadian construction contractors must show their Business Number / GST-HST account number on their invoices. The New Residential Rental Property rebate may apply to certain construction projects. Provincial requirements vary — Ontario has the Construction Act payment timeline rules. Construction invoices are among the most complex in any industry, often involving progress billing, lien waivers, certified payroll, and retainage clauses. Whether you're a general contractor, subcontractor, or specialty trade, your invoice must accurately reflect completed work, materials supplied, and contractual milestones. Many jurisdictions have specific statutory requirements for construction invoices and payment timelines.

Frequently Asked Questions

What is retainage and how is it invoiced?
Retainage (or retention) is a percentage of each payment withheld by the owner until project completion. Typically 5–10%, it's shown as a deduction on each progress invoice. Once the project reaches substantial completion, a final invoice releases the retained amount.
Do construction invoices need to include a lien waiver?
In the US, conditional or unconditional lien waivers are often required alongside invoice submission to protect the property owner from mechanic's liens. Requirements vary by state. In the UK, the equivalent protection comes via the Construction Act's payment notice provisions.
What is an Application for Payment (AFP)?
An Application for Payment is a formal invoice document used on larger construction projects (especially those using AIA contract forms). It includes a schedule of values, work completed to date, stored materials, and retainage calculations.
How is VAT or GST handled on construction invoices in the UK?
In the UK, the Domestic Reverse Charge may apply to construction services where the work falls within the Construction Industry Scheme (CIS) and the customer is not an end user or intermediary supplier. Instead of charging VAT, the customer accounts for it. Always confirm whether the DRC applies based on the nature of the work and the customer's status — VAT registration alone does not determine this.
How does GST/HST work on Canadian invoices?
Canada levies a 5% federal Goods and Services Tax (GST). In participating provinces, GST is combined with a provincial component into the Harmonized Sales Tax (HST) — for example, 13% in Ontario and 15% in Nova Scotia. In Quebec, GST and QST (9.975%) are charged separately. Businesses must register once they exceed $30,000 CAD in a single calendar quarter or over four consecutive calendar quarters.
Do I need a Business Number on my Canadian invoices?
If you are registered for GST/HST, include your 15-character Business Number (BN) on invoices your customer may use to support input tax credit (ITC) claims — this is your 9-digit BN followed by the program identifier (RT) and a 4-digit reference number (e.g., 123456789 RT0001). Without a valid BN, your clients may not be able to use the invoice to claim ITCs.
Are there different invoicing rules by Canadian province?
Yes. Provinces that use HST (Ontario, New Brunswick, Nova Scotia, Newfoundland, PEI) require a single combined tax line. Quebec requires separate lines for GST and QST, and QST-registered businesses must also show their QST number. British Columbia, Saskatchewan, and Manitoba charge GST plus their own Provincial Sales Tax (PST), which may have separate registration and invoicing requirements.

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Same template, other countries:

🇺🇸 United States🇬🇧 United Kingdom🇦🇺 Australia