The fields, the party identifiers, the exact statutory wording for each tax treatment and the CAD rule — each cited to the statute or the tax authority, not a summary of one.
The content Canada's rules put on the face of the document, beyond the parties, line items and totals every invoice carries.
The registration numbers and their formats the Canada rules expect on the invoice.
When no tax is charged, the invoice has to say why — in the words the law names. Each is linked to the statute or tax authority it was read from.
Recipient to self-assess GST/HST (s. 218, Excise Tax Act)
Zero-rated — exported goods (Schedule VI, Part V, Excise Tax Act)
Zero-rated supply (Schedule VI, Excise Tax Act)
Exempt supply (Schedule V, Excise Tax Act)
Supply deemed made outside Canada (s. 142, Excise Tax Act)
GST/HST not charged by the supplier — tax on importation is paid by the importer to the CBSA (Division III, Excise Tax Act)
ITC Information Regulations (SOR/91-45): supplier name, date, total; from C$100 the registration number and the tax or a statement it is included; from C$500 the recipient's name, the terms of payment and a description of each supply. Thresholds raised from C$30/C$150 on 20 April 2021.
A plain PDF still counts as the invoice in Canada; a structured e-invoice is accepted where the buyer asks for it.
Invoice by Juros-AI builds the Canada e-invoice — EN 16931 UBL (Peppol BIS 3.0) — and checks it against the official schema on your own machine before anything is sent. Invoice by Juros-AI reads any invoice into clean data and is adding compliant invoice creation — the same rules on this page, built into the engine, run entirely on your own hardware. No cloud, nothing uploaded, no figure invented.
Every generated invoice is validated on your machine against the official artefacts — the OASIS UBL/CII schemas, the CEN EN 16931 schematron, Peppol BIS 3.0, KoSIT XRechnung, FatturaPA, KSeF FA(3) and the Peppol PINT packages. This page is a reference for build scoping; it is not legal or tax advice.
Invoice