Kevin asked:

Can a Canadian company charge GST on an invoice in US funds (for a US based company)?

John R Mott answered:

If the invoice is denominated in US currency, then it is certainly appropriate to also express the GST in US dollars. For purposes of reporting the collection of GST to the Canada Revenue Agency, however, you will have to convert the amount to Canadian dollars using the exchange rate prevailing as at the date of the invoice.

If your client is resident in the United States, then you should confirm that GST does in fact apply. Typically, the GST does not apply to supplies of goods and services to non-residents.

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