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Canada’s tax system is administered by the Canada Revenue Agency (CRA). The country uses a multi-layered sales tax system consisting of the federal Goods and Services Tax (GST) and various provincial taxes. The Harmonized Sales Tax (HST) combines GST and provincial sales tax in participating provinces. Non-participating provinces levy a separate Provincial Sales Tax (PST) at varying rates. Zero-rated supplies include basic groceries, agricultural products, and exports. Exempt supplies include certain financial services, educational services, and healthcare services. Businesses with annual taxable revenues exceeding CAD 30,000 must register for GST/HST. Tax identification is through the Business Number (BN) assigned by the CRA. Canada supports both credit notes and debit notes for invoice corrections.

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Base Details

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Tax Categories

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GST Rates

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Correction Definitions

Auto-generation of corrective invoices or credit and debit notes is supported.

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Invoice Types

The types of invoices that can be created with a preceding definition:
  • credit-note
  • debit-note