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🇨🇦Canada·GST/HST 5%·CAD

Canada Legal Services Invoice Template

Canadian lawyers (barristers and solicitors) must follow Law Society billing rules in their province. GST/HST applies to legal services at the applicable rate. Legal disbursements are generally taxable unless they qualify as exempt supplies. Legal invoices are subject to strict professional conduct rules in most jurisdictions. Solicitors, barristers, and attorneys must provide detailed time records, clearly itemize disbursements (court fees, expert witness costs, filing fees), and provide billing narratives that allow clients to understand what they are paying for. Trust accounting rules may also apply when client funds are held.

Prefill by industry

Accent Color

Your Business

Bill To (Client)

Invoice Details

%

Line Items

Item 1
$1,350.00
Item 2
$2,250.00
Item 3
$3,200.00
Item 4
$0.00
Item 5
$900.00

🇨🇦 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 (monthly billing)

About Canada Legal Services Invoicing

Canadian lawyers (barristers and solicitors) must follow Law Society billing rules in their province. GST/HST applies to legal services at the applicable rate. Legal disbursements are generally taxable unless they qualify as exempt supplies. Legal invoices are subject to strict professional conduct rules in most jurisdictions. Solicitors, barristers, and attorneys must provide detailed time records, clearly itemize disbursements (court fees, expert witness costs, filing fees), and provide billing narratives that allow clients to understand what they are paying for. Trust accounting rules may also apply when client funds are held.

Frequently Asked Questions

What must a solicitor's invoice include in the UK?
In the UK, a solicitor's invoice (called a 'bill of costs') must itemize work done and disbursements, include the VAT registration number if applicable, and be signed. Clients have the right to request an itemized bill and can apply to court for assessment if they dispute it.
How are legal disbursements handled on invoices?
Disbursements (third-party costs paid on your client's behalf) should be listed separately from your professional fees. They may or may not attract VAT/GST depending on their nature. Court filing fees, for example, are typically outside the scope of VAT.
What is a retainer and how does it affect invoicing?
A legal retainer is an advance payment held on account. When work is completed, you draw down from the retainer and issue an invoice showing the amount deducted. If the retainer is exhausted, invoice for additional amounts. Always maintain proper trust account records.
Can attorneys charge interest on unpaid invoices?
Yes, with appropriate disclosure. In the US, attorneys can charge interest if disclosed in the engagement letter. In the UK, the Late Payment of Commercial Debts (Interest) Act 1998 entitles businesses to statutory interest of 8% above base rate on overdue commercial invoices.
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