To confirm a GST/HST number in Canada, use the Canada Revenue Agency's GST/HST Registry, a free online lookup. You enter the first nine digits of the supplier's GST/HST account number (without the letters), the supplier's business name as it appears on the invoice or sign, and the transaction date. The registry tells you whether that number was registered for GST/HST on that date. The CRA describes the purpose plainly: confirming the number helps ensure that your input tax credit (ITC) claims only include GST/HST charged by someone who is registered.
This guide covers how a GST/HST number is built, what the registry asks for, how to read the result, what to do when a number cannot be confirmed, and the separate registries for Quebec's QST and for digital economy businesses.
Why verify a GST/HST number before claiming a credit
A business registered for GST/HST can generally recover the GST/HST it pays on business purchases by claiming input tax credits on its returns. Those credits depend on the tax having been charged by a registrant. If a supplier charges GST/HST without being registered, the purchaser has no reliable basis for the credit, and the paperwork behind the claim will not hold up on review.
Checking the registry is a quick way to close that gap, especially for a new supplier, an unusually large invoice, or a number that looks wrong. The CRA's own instruction after a successful search is to print the Search Details screen, so that the confirmation sits in your records next to the invoice.
What a GST/HST number looks like
A GST/HST account number is 15 characters long. It starts with the business's nine-digit business number (BN), followed by the two letters RT, which identify the GST/HST program, and a four-digit reference number. A typical example is 123456789 RT 0001. The BN is the same root the business uses for its other CRA accounts, such as payroll (RP) and corporation income tax (RC). The guide to getting a CRA business number explains how the BN and program accounts fit together.
For a registry search, only the first nine digits matter. The CRA's instructions are to enter the first nine digits of the GST/HST account number and not to include letters, so 123456789 RT 0001 is searched as 123456789.
What you need to confirm a GST/HST number
The GST/HST Registry is a free service, and the CRA states that all three of the following pieces of information are needed to use it:
- The GST/HST account number: the first nine digits only, with no letters.
- The business name: the supplier's legal, operating or trading name, as displayed on an invoice or posted on a sign at the place of business.
- The transaction date: the date on the receipt, invoice, contract or other business paper.
The transaction date matters because registration status can change over time. A business may register partway through a year, or cancel its registration later. The registry answers the question for the date you enter, which is the date that matters for the credit on that particular invoice.
How to confirm a GST/HST number, step by step
- Take the invoice or receipt and find the supplier's GST/HST account number, the name shown, and the invoice date.
- Open the CRA's "Confirming a GST/HST account number" page on canada.ca and start a GST/HST Registry search.
- Enter the first nine digits of the number, the business name and the transaction date.
- Review the result. If the number is confirmed, print the Search Details screen and file it with the invoice.
- If there is no result, work through the checks in the next sections before drawing conclusions.
When a supplier has to show its GST/HST number
According to the CRA, a supplier must include its GST/HST account number on receipts, invoices, contracts or other business papers it gives out when it supplies taxable goods or services of $100 or more. The CRA's chart of input tax credit information requirements sets out what the purchaser's documentation has to contain, based on the total sale amount:
| Information on the invoice or receipt | Under $100 | $100 to $499.99 | $500 or more |
|---|---|---|---|
| Supplier's business or trading name (or the intermediary's name) | Required | Required | Required |
| Invoice date, or the date GST/HST was paid or payable | Required | Required | Required |
| Total amount paid or payable | Required | Required | Required |
| Total GST/HST charged, or a statement that the price includes GST/HST | Not required | Required | Required |
| Status of each supply, where taxable and exempt supplies are mixed | Not required | Required | Required |
| Supplier's or intermediary's GST/HST registration number | Not required | Required | Required |
| Buyer's name or trading name (or authorized agent's name) | Not required | Not required | Required |
| Brief description of the property or services | Not required | Not required | Required |
| Terms of payment | Not required | Not required | Required |
In practice, that means the GST/HST number is something you can expect to find on any invoice of $100 or more from a registered supplier. A missing number on an invoice of that size is itself a reason to follow up.
Reading the GST/HST Registry result
A confirmed result means the CRA's records show the number as registered for GST/HST on the transaction date you entered. That is the confirmation the CRA suggests printing and keeping.
No result does not automatically mean the supplier is unregistered. The most common reasons a search fails are simple:
- A typing error in the nine digits, or letters included in the number field.
- A name that does not match what the business gave the CRA. The CRA notes that if the displayed name gives no results, the business owner can tell you the exact name they gave the CRA.
- A transaction date that falls before the supplier's registration took effect or after it ended.
- A supplier that is not actually registered for GST/HST.
If a GST/HST number cannot be confirmed
The CRA sets out a short sequence. If you cannot find the GST/HST account number, contact the supplier. If the supplier does not provide its number, the CRA's business enquiries line can confirm whether the supplier is registered. The same line handles technical problems with the registry itself.
Until the number is confirmed, the GST/HST shown on that invoice has no confirmed registration behind it. Whether and how to claim a credit in that situation is a question for your accountant; the registry only answers the factual question of whether the number was registered on the date.
Quebec QST numbers are checked elsewhere
The GST/HST Registry only covers GST/HST. To confirm a Quebec Sales Tax (QST) number, the CRA directs you to Revenu Québec, which runs its own validation tool. There is one exception the CRA calls out: the CRA administers the QST on behalf of Revenu Québec for selected listed financial institutions (SLFIs). Neither the Revenu Québec tool nor the CRA registry can validate a QST number used by an SLFI; for those, the CRA's business enquiries line is the channel.
The separate Simplified GST/HST Registry
Since July 1, 2021, some digital economy businesses register under a simplified GST/HST regime instead of the normal one. Simplified registration is only available to digital economy businesses supplying cross-border digital products and services, or platform-based short-term accommodation. The CRA is required to publicly disclose information about these businesses and publishes a separate list showing each one's legal name, operating name, business number and effective registration date.
This matters for businesses that buy from those suppliers. The CRA states that a business registered for the normal GST/HST that purchases from a business in the Simplified GST/HST Registry must give that supplier evidence that it is registered for GST/HST in order not to be charged the tax. Otherwise, it will be charged the tax and cannot claim input tax credits or a rebate for the GST/HST paid on those purchases. The normal GST/HST Registry search does not cover simplified registrants, so a number from one of these suppliers is checked against the simplified list instead.
Which tool to use
| You want to confirm | Where to check |
|---|---|
| A GST/HST number of a supplier registered under the normal regime | CRA GST/HST Registry (Confirming a GST/HST account number) |
| A GST/HST number of a digital economy business registered under the simplified regime | CRA list of registered simplified GST/HST businesses |
| A Quebec QST number | Revenu Québec's QST validation tool |
| A QST number used by a selected listed financial institution | CRA business enquiries line |
Your own GST/HST number
The same registry is what your customers use to check you. If your business is registered, the name you gave the CRA and the number on your invoices are what they will search. A business that is not yet registered, or that is about to cross the $30,000 small supplier threshold, can read the guide to getting a GST/HST number in Ontario for how registration works. Keep in mind that your GST/HST number is built on your BN, which is a different number from your corporation number.
When you incorporate with Korporex, federally or in Ontario, the corporation's business number is issued as part of the incorporation, and a GST/HST account can be added to it afterward. For an existing business that needs a BN, see the business number registration service. Korporex is not a law firm or accounting firm; questions about claiming input tax credits belong with an accountant.
Frequently asked questions
Is the CRA GST/HST Registry free?+
Yes. The CRA describes the GST/HST Registry as a free service. You need the first nine digits of the supplier's GST/HST account number, the business name and the transaction date to run a search.
Do I enter the full 15-character GST/HST number?+
No. The CRA's instructions are to enter only the first nine digits of the GST/HST account number and not to include letters. For 123456789 RT 0001, you search 123456789.
Why does the registry show no result for a real supplier?+
Common causes are a typing error, a business name that differs from the one the supplier gave the CRA, or a transaction date outside the supplier's registration period. The CRA suggests contacting the business owner for the exact name they gave the CRA, and calling the business enquiries line if the supplier does not provide its number.
Does an invoice under $100 need a GST/HST number?+
Under the CRA's input tax credit information requirements, the supplier's GST/HST registration number is not required for total sales under $100. It is required for sales of $100 or more.
Can I check a Quebec QST number in the GST/HST Registry?+
No. The CRA directs QST number checks to Revenu Québec. For QST numbers used by selected listed financial institutions, which the CRA administers, neither tool can validate the number and the CRA's business enquiries line handles the request.