An invoice template that meets CRA rules for event businesses

The CRA information requirements, by invoice size

Canada does not prescribe one invoice format. What it does prescribe is the information a GST/HST registrant needs to support an input tax credit claim, and that list depends on the total of the sale. Since 20 April 2021 the thresholds have been $100 and $500. Because nearly every event invoice is above $500, a venue template should always include the full set.

What your invoice must show in Canada

A layout that works for a banquet

Header with your legal and operating name, address and GST/HST number, plus your QST number if you are registered in Quebec. Then the client name and billing address, a unique invoice number, the invoice date and the event date. Lines follow: room rental, food by guest count and price, bar, rentals, audio-visual, staffing or overtime. Each line carries its tax code so that a mixed invoice, such as zero-rated items alongside taxable ones, still adds up.

Below the lines: subtotal, gratuity or service charge, the tax totals by type, the grand total, payments already received, and the balance with a due date. Put payment terms in words, for example "net 15 days from invoice date", because the CRA list requires terms of payment on invoices of $500 or more.

Invoice: association conference day, Halifax, Nova Scotia

One-day association conference for 120 delegates at a Halifax venue, 8 am registration to 5 pm close, invoiced in September 2026

• Nova Scotia HST 14% from 1 April 2025.
• Service charge added to the invoice is subject to HST.
• Terms: net 15 days from invoice date.

Worked example: a conference day in Halifax

The sample on this page is a one-day association conference for 120 people at a Halifax venue, invoiced in September 2026. Nova Scotia HST is 14% since 1 April 2025, and every line on this invoice is taxable at that rate, including the 15% service charge added to food and beverage. The morning and afternoon breaks sit on their own lines so the organiser can compare actual numbers against the forecast.

If this conference were organised by a non-resident sponsor, the organiser might claim a rebate of the HST on the convention facility and related supplies, limited to half the tax on food and beverages. Keeping room, food and other services on separate lines is what makes that claim possible, so do it for every conference invoice.

Wedding invoices versus corporate invoices

A couple cannot claim input tax credits, so the CRA list matters less to them than clarity does. What they want is to see the per-guest price they agreed, the final count, and every payment they have already made, ideally with which family paid it. A one-page summary on top of the detailed lines saves a round of emails.

A corporate client reads the same invoice as an accounting document. Their payables team matches it to a purchase order, checks your registration number against the CRA registry, and pays on their cycle, which is often 30 or 45 days. Ask for the PO number when you confirm the booking, print it on the invoice, and send the invoice to the payables email address as well as the event planner. A banquet invoice that sits in a planner inbox for three weeks is the most common reason a Canadian venue waits two months to be paid.

For both, send the final invoice within two business days of the event, while the details are fresh and any extra hour or additional guests are easy to confirm.

Gratuity and service charges on the invoice

A gratuity you add to the bill is part of the price of a taxable service, so GST/HST applies to it. A tip the client writes in voluntarily after the event is not taxed. Keep the two apart on your paperwork: the service charge as an invoice line with tax, and any voluntary tip recorded separately when it is paid.

Applying deposits without distorting the tax

When a security deposit is applied to the final bill, the GST/HST on it becomes payable at that point. Show deposits as payments below the total, each with its date and receipt number, rather than as negative lines above the tax. The tax is calculated on the full value of the supply, and the deposits then reduce what the client still owes.

If a client cancels and forfeits a deposit, the forfeited amount is treated as including GST/HST. Issue a short document for the forfeiture that shows the amount retained and the contract clause, and account for the tax in that reporting period.

Quebec: GST plus QST, and mandatory billing for caterers

In Quebec, show 5% GST and 9.975% QST as separate amounts with both registration numbers. QST is calculated on the price before GST, so the two taxes together add 14.975% to a taxable line. Restaurant establishments registered for QST, including businesses that provide catering services, must also produce bills using a certified sales recording system under Revenu Quebec mandatory billing rules. Check whether your catering operation is covered before relying on a spreadsheet invoice.

Numbering, corrections and six-year records

Number invoices in one continuous sequence and never reuse a number. If an invoice is wrong, issue a credit note that references it and a new invoice, rather than editing the original. The CRA expects records to be kept for six years after the end of the year they relate to, and it can ask you to keep them longer.

Store the signed BEO and the guest count confirmation with each invoice. When a client disputes the number billed, those two documents settle it in minutes.

Invoice questions from Canada