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There is a short and a long answer to this. The short answer is that a bill of sale or invoice is required to import shipments into Canada. On that bill of sale or invoice should show:

  1.   Who the buyer and seller are
  2.  What the items are
  3. Where the items made
  4. How much they cost – including currency
  5. If applicable, a NAFTA certificate of origin is required for U.S. manufactured qualifying goods.

The long answer is shown in this 25 step by step of what is required on a proper Canada Customs Invoice –

in Customs Documentation

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