How
to create 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)
Date of the invoice
Total amount of the invoice
Amount of tax (must be entered even if it is included in
the price)
Supplier's identification numbers for GST and QST purposes
Purchaser's name or firm name
Terms of payment
Description of the property or service
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