How To Look Up GST/HST Number

Canadians may need to look up a GST number to confirm that a business charging them tax is a GST/HST registrant. Businesses may also need to confirm their own GST/HST number after registering. In either case, looking up a GST/HST number is a relatively simple process. However, other GST/HST tax matters can be more complicated. At Jeremy Scott Law, our Canadian tax lawyers help our clients with a variety of tax matters, including GST/HST concerns. Contact us today at (902) 403-7201 for legal guidance on your tax situation.

Look Up a GST/HST Number in the GST/HST Registry

Individuals and businesses needing to look up an HST number or GST number should do so easily by using the Canada Revenue Agency’s GST/HST Registry, which is a free service. This online system is available to all GST/HST registrants and allows them to confirm the numbers of businesses that have charged them GST/HST in transactions. This allows registrants to make sure they only make input tax credit claims for GST/HST charged by businesses or individuals who are GST/HST-registered.

How To Use the GST/HST Registry

Before using the GST/HST registry, it is important to know what to expect and how to use it. The GST/HST account number, business name, and transaction date are all necessary to conduct an effective search.The GST/HST registry is a valuable tool, but understanding its limitations is key. Here’s a breakdown of how to make the most of it:

• GST/HST Account Number: This is the most reliable way to confirm a business’s GST/HST registration. If you have it, simply enter it into the registry. A valid number will confirm their registration status.
• Business Name: You can also search using the business name. However, keep in mind that similar names can exist. Therefore, verifying the business address is important to ensure you’ve located the correct entity.
• Transaction Date: This is crucial. The registry will show the business’s GST/HST registration status on that specific date. A business might be registered today, but the registry will show them as not registered if you search for a date before they were registered.

What To Expect:

• Confirmation of Registration: The primary function is to confirm whether a business is registered for GST/HST. The search results will indicate if the business was registered on the date you specified.
• Business Name and Address: The registry should display the legal business name and address associated with the GST/HST account number. This helps ensure you are dealing with the correct entity.
• Limited Information: The registry does not provide details about a business’s sales, GST/HST remittances, or other financial information. It solely confirms registration status.
• Potential Delays: Information in the registry is updated periodically, but there might be a slight delay between a business registering/cancelling and the change being reflected in the registry.

Important Considerations:

• Accuracy: While the GST/HST registry is generally accurate, it’s always a good idea to retain documentation (like invoices) that show the business’s GST/HST number.
• Reliance: Relying on the registry is not a substitute for seeking professional advice. If you have complex GST/HST questions, consult with a tax advisor.
• Errors: If you believe the information in the registry is incorrect, contact the Canada Revenue Agency (CRA) to report the discrepancy.

By understanding how the GST/HST registry works and its limitations, you can use it effectively to verify the GST/HST registration status of businesses.

GST/HST Account Number

When entering the GST/HST account number, only enter the first nine digits. The letters should not be included in the search. Suppliers are required to include their GST/HST account numbers on all business documents when supplying $30 or more in taxable supplies. These business documents include invoices, receipts, contracts, and other documents.

Individuals who want to conduct a search but are unable to find a GST/HST account number should contact the supplier. If the supplier fails to provide a GST/HST number, the next step is calling the CRA Business Enquiries line at 1-800-959-5525 to confirm the registration.

Business Name

You will need the supplier’s operating, legal, or trading name to run a search in the registry. This name should be included on the invoice but in many cases can also be found on a sign at their business location. If the search does not turn up any results for the business name, contact the owner to ask for the exact name registered with the Canada Revenue Agency.

Transaction Date

The date of the transaction is the last piece of information needed for a search. This can be found on an invoice, receipt, contract, or other business document. If you are having trouble with any aspect of how to look up a GST number, you can learn more by contacting Jeremy Scott Law.

How To Look Up a QST Number

Quebec has its own registry for looking up Quebec Sales Tax (QST) numbers, managed by Revenu Québec. Residents of Quebec must use this system to look up a QST number. A QST number can be found by following these steps:

• Visit the official website of Revenu Québec, the tax authority responsible for administering the QST.
• Go to the “My Account for Businesses” or “Mon dossier enterprise” section of the website.
• Log in, or register an account if you do not already have one. You must provide your business details, contact information, and social insurance number.
• Go to your business account, which offers various services and tools that allow you to manage your QST matters.
• Find your QST number in the business account section for tax registration or account information.

Those who are unable to find their QST number via Revenu Québec’s website should contact RQ directly. The agency’s representatives can identify the issue and assist you in locating your QST number.

You can call Revenu Québec’s client services at the phone number listed on their website. Be prepared to answer security questions to verify your identity and business information. Have your business’s legal name, address, and any prior tax filings readily available to expedite the process.

Another option is to consult your past QST returns or any official correspondence you’ve received from Revenu Québec. The QST number is typically printed on these documents. Review any notices of assessment, refund statements, or other communications to locate the number.

If you’re still unable to find your QST number, you can visit a Revenu Québec service center in person. A representative can assist you in retrieving your QST number and address any other tax-related inquiries you may have. Please bring the necessary identification and any relevant business documents that may be helpful.

It’s essential to note that providing your QST number to suppliers and customers is necessary for accurate invoicing and tax reporting purposes. Maintaining a record of your QST number in a secure location can help streamline your business operations and ensure compliance with Quebec’s tax regulations.

Who Needs To Get a GST/HST Number?

According to the Canada Revenue Agency (CRA), the only parties that need to register for a GST/HST are those that provide GST/HST-taxable supplies. The CRA generally does not allow those who only provide exempt supplies to register. Businesses that meet the following two criteria are required to register for a GST/HST account:

• The business or individual makes taxable sales, leases, or other supplies in Canada. There is an exception for those whose only taxable supplies are non-business-related real property sales.
• The business or individual is not a small supplier.

What Is a Small Supplier?

Businesses looking to determine if they need to register for the GST/HST should consult the Canada Revenue Agency’s small supplier limit calculation, which applies to most businesses. According to this method, the following businesses are considered small suppliers and do not need to register for the GST/HST:

• The total revenue of the business was $30,000 or less in a single calendar quarter over the last four straight quarters
• $50,000 or less in revenue for public service bodies
• $250,000 or less in gross revenue, or less than $50,000 in taxable supplies for charities and public institutions

Suppliers who exceed these figures are legally required to register for the GST/HST. Please note it is important to understand that the limit calculation includes not only your revenues, but also the revenues of other businesses associated with you.

Do Non-Residents Need To Register For the GST/HST?

Non-residents conducting business in Canada are also required to register for the GST/HST and collect these taxes from their customers. This applies to both physical businesses owned by non-residents and digital platform operators that sell goods and services online in Canada. The CRA instituted new GST/HST rules for e-commerce operators in July 2021. Under the new rules, foreign businesses and vendors must apply for the GST if they sell digital products and services, physical goods supplied via Canadian fulfillment warehouses, or short-term accommodations via digital platforms. Specifically, non-resident businesses must register if they:

• Sell taxable supplies in Canada: This includes most goods and services, but some exceptions apply (like certain healthcare services).
• Exceed the Small Supplier Threshold: If your worldwide revenue from taxable supplies (including associated persons) is more than $30,000 CAD in a single calendar quarter or over the previous four consecutive calendar quarters, you must register for GST/HST. There is an exception for non-residents providing specified supplies, such as admissions to places of amusement, seminars, or similar events. These non-residents must register regardless of their revenue.
• Operate a Digital Platform: If you’re a digital platform operator facilitating sales of goods, digital products, or services in Canada on behalf of other vendors, you may have registration obligations even if your sales are below the threshold. This is designed to capture the flow of GST/HST on transactions facilitated through your platform.

There are different ways for non-residents to register for GST/HST. A non-resident business can register using the simplified GST/HST registration system, which is designed for e-commerce businesses, or it can register under the regular GST/HST system.

The simplified system is designed for businesses that do not carry on business in Canada other than supplying digital products or services and goods provided via a fulfillment warehouse, and it has fewer reporting requirements. Businesses that register under the regular system can generally claim input tax credits (ITCs) to recover the GST/HST they paid on business expenses, which is not possible under the simplified system.

Contact A Canadian Tax Lawyer to Learn More About GST/HST

If you have questions about how to look up a GST/HST number or other matters related to these taxes, an experienced Canadian tax lawyer at Jeremy Scott Law may be able to help. We can evaluate your tax situation and determine whether you need to register for the GST/HST and provide legal guidance with other tax-related matters. Contact us today at (902) 403-7201.

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