Business Number and GST/HST number on invoices (Canada)

Canadian businesses collect numbers from the CRA, and it's easy to print the wrong one on an invoice. Your client doesn't need your Business Number as such: they need your GST/HST number, because that's what lets them claim back the GST/HST you charged. Print a bare BN, a payroll number or a number when you're not registered, and the invoice either doesn't work for your client or suggests you can charge tax when you can't.

This guide explains the Business Number and program accounts, the GST/HST and QST number formats, when the number must appear on an invoice, and how to check a supplier's number. The free Canadian invoice generator checks the format of your GST/HST number as you type and prints it under your name.

The Business Number and program accounts

The Business Number (BN) is a 9-digit number the CRA uses to identify your business. A business has only one BN. Each tax account you open with the CRA is a program account attached to it, written as the BN, a 2-letter program identifier and a 4-digit reference number:

Only the RT account is a GST/HST registration. Having a BN, or a payroll or import-export account, doesn't mean you're registered to charge GST/HST.

When your GST/HST number must appear

The Input Tax Credit Information Regulations decide what a registrant's invoice must show for a business client to claim input tax credits:

Print the full number, BN plus RT and the reference, not just the 9 digits. Most businesses show it under their name at the top: "GST/HST No. 123456789 RT0001". The other fields for each tier are in GST/HST invoice requirements.

Quebec: the QST number as well

If you're registered for the Quebec Sales Tax, your QST number is 10 digits, then TQ and a 4-digit reference, for example 1234567890 TQ0001. From $100, an invoice to a Quebec client must show both your GST/HST number and your QST number. See invoicing Quebec clients.

When not to print a number

If you're a small supplier and not registered for GST/HST:

• don't print your BN, even if you have one for payroll or a corporation;
• don't print "GST/HST No." with a blank or a made-up number;
• don't show a GST/HST line, even at $0.00.

Your clients can't claim input tax credits on an invoice that charges no GST/HST, and a number can make them think they can. See invoicing as a small supplier.

Checking a supplier's GST/HST number

Before you claim input tax credits, the CRA suggests confirming that the supplier charging you GST/HST is registered. The GST/HST Registry on canada.ca is free. You need:

• the first 9 digits of the GST/HST number (no letters);
• the supplier's legal, operating or trading name, as on the invoice;
• the transaction date from the invoice.

When the registration is confirmed, print the search details screen and keep it with the invoice. If the number doesn't confirm, ask the supplier for the exact name they gave the CRA, or call the CRA's business enquiries line.

An example header

Tremblay Design Jane Tremblay, operating as Tremblay Design · 100 King St W, Toronto ON GST/HST No. 123456789 RT0001

For a Quebec registrant billing a Quebec client, add "QST No. 1234567890 TQ0001" on the next line.

Common mistakes

• Only the 9-digit BN with no RT0001.
• A payroll (RP) or corporation (RC) number printed as the tax number.
• A number on an invoice from a small supplier who isn't registered.
• No QST number on a Quebec invoice of $100 or more.
• Not checking a new supplier's number before claiming input tax credits.

Checklist

• Registered: full GST/HST number (BN + RT + reference) on invoices of $100 or more
• Quebec registrant: QST number as well
• Not registered: no BN or tax number on the invoice
• Supplier numbers confirmed in the GST/HST Registry before claiming ITCs