AI agents for business finance: what they can and can't do
What AI agents can do in bookkeeping, close, collections and compliance today, where a person must stay in charge, and how to judge a product.
The short answer
Show a GST/HST number only if you are registered with CRA; if you are a small supplier who has not registered, say so on the invoice rather than inventing a number. Either way, services to a Nigerian client outside Canada are generally zero-rated, so the invoice shows 0% GST/HST with a short reason (CRA Memorandum 4-5-3). The client's request usually comes from its own VAT and withholding paperwork, not from a Canadian rule.
Why the client is asking
Finance teams in Lagos and Abuja are used to Nigerian VAT invoices, which under the Nigeria Tax Act 2025 must show the supplier's TIN, registration number, invoice number, date of supply, the gross amount and the VAT charged and rate. When a foreign invoice arrives, the team wants the equivalent fields so it can process payment, account for VAT on imported services and deduct withholding tax. Under the 2025 Act, a Nigerian business that receives a service from a non-resident without VAT on the invoice may need to self-account for it (Mondaq, May 2026; PwC on the reverse charge). Your Canadian tax number does not change their VAT position, but a complete invoice helps them pay you faster.
Sometimes the request is really for a Nigerian Tax ID, because Nigerian withholding rules double the rate where the payee has no valid TIN. That is a separate question, covered in when a Nigerian client asks for your TIN.
If you are registered for GST/HST
Once you register, CRA gives your business a Business Number with a GST/HST program account, identified by the RT code (CRA registration page). Put that account number on your invoices exactly as issued. Show the GST/HST line even when the rate is zero, so the client can see that tax was considered and not forgotten.
Why the rate is zero
CRA's Memorandum 4-5-3 explains two main zero-rating provisions for services exported to non-residents. Section 7 of Part V of Schedule VI covers services in general, with exclusions such as services rendered to an individual while they are in Canada. Section 23 covers advisory, consulting and professional services supplied to non-residents. Intangible property such as a licence to use your design or software is covered by sections 10 and 10.1. The memo also says you must keep evidence that the customer is a non-resident, such as contracts, purchase orders and invoices.
If you are not registered
Most businesses are small suppliers while their taxable revenue stays at or below CA$30,000 over four consecutive calendar quarters, and small suppliers do not have to register (CRA, June 2026). If that is you, you have no GST/HST number to give and you do not charge GST/HST. Write that plainly. Do not enter your SIN or a made-up number; a SIN is personal and has no place on an invoice.
You can register voluntarily. The effective date is usually the day you ask, or up to 30 days before (CRA). Some freelancers register early so they can show a number to corporate clients and claim back GST/HST paid on Canadian business costs, but registration also brings filing duties and means charging GST/HST to Canadian clients.
If the client is an individual
Not every Nigerian client is a company. A private individual in Port Harcourt who hires you for a CV rewrite or a design is still a non-resident, and zero-rating usually still applies, but section 7 excludes services rendered to an individual while they are in Canada, and the general provision also excludes an individual who is in Canada when they contact you. If a client books you during a visit to Canada, treat that supply differently. Individuals also rarely need a GST number for their own records; they are more likely to need a clear receipt for a visa, school or employer claim.
Invoice wording that works
- Registered, professional services
- GST/HST No. [your BN with RT account]. GST/HST: 0%. Zero-rated supply of professional services to a non-resident (Excise Tax Act, Schedule VI, Part V, section 23).
- Registered, other services
- GST/HST No. [your BN with RT account]. GST/HST: 0%. Zero-rated supply of services to a non-resident (Excise Tax Act, Schedule VI, Part V, section 7).
- Not registered
- Supplier is not registered for GST/HST (small supplier). No GST/HST charged.
- For the client's VAT team
- Services performed in Canada for [client name], Lagos, Nigeria. No Nigerian VAT has been charged by the supplier.
Add the client's full legal name and Nigerian address, and the period of service. If the client is an individual who visited Canada during the work, check the section 7 exclusions in the memo before using zero-rating for that part.
Common mistakes
- Charging 13% HST or 5% GST to a Nigerian company out of caution. That overcharges the client and can complicate your own returns.
- Leaving out the client's address, which is part of the evidence that the customer is a non-resident.
- Treating a Canadian subsidiary of a Nigerian group as a non-resident. If the invoice goes to a Canadian entity, zero-rating may not apply.
- Forgetting that zero-rated sales still count toward the CA$30,000 threshold.
For the wider rules on charging GST/HST to Nigerian clients see GST/HST on services to Nigerian clients, and for currency choice invoicing in naira or CAD.
Where Pryme fits
Pryme Invoicing lets you set the tax line and notes once and reuse them for each Nigerian client, and payments can arrive in NGN or USD to local account details in your name. Through Pryme's partnership with VerifyDoc.ai you can also issue a verifiable receipt or statement that the client's finance team can check is genuine and unaltered; see receipts.
Questions people ask
My Nigerian client wants my GST number but I am not registered. What do I put?
State that you are not registered for GST/HST as a small supplier and that no GST/HST is charged. Do not use your SIN or any other number.
Do I charge GST to a company in Nigeria?
Generally no. Services and professional services supplied to non-residents are usually zero-rated under CRA Memorandum 4-5-3, so the rate is 0%.
What does zero-rated mean on a Canadian invoice?
The supply is taxable at 0%. You show it on the invoice, collect no tax, and keep evidence that the customer is a non-resident.
Should I register for GST/HST just to give a number?
You can register voluntarily, but it brings filing duties and GST/HST on Canadian sales. Weigh that against the benefit of claiming back GST/HST you pay.
Sources
- CRA GST/HST Memorandum 4-5-3: Exports of services and intangible personal property (Dec 2023) · accessed Oct 2026
- CRA: When to register for and start charging the GST/HST (modified 16 Jun 2026) · accessed Oct 2026
- CRA: Register as a resident with a Canadian business (modified 19 Oct 2026) · accessed Oct 2026
- Mondaq: Examination of the VAT provisions under the Nigeria Tax Act 2025 (28 May 2026) · accessed Oct 2026
- PwC Worldwide Tax Summaries: Nigeria, other taxes (reviewed 29 May 2026) · accessed Oct 2026
This article is general information, not financial, legal or tax advice. Products described are provided under the terms on this site and are subject to regulation and eligibility.