To find a GST/HST number, whether it's your own or a vendor's, the process depends on who you are looking for. You can easily locate your own business number or verify another business's registration using official Canada Revenue Agency (CRA) resources.
Finding Your Own GST/HST Business Number
If you are a registered business and need to find your own Goods and Services Tax/Harmonized Sales Tax (GST/HST) account number, which is part of your 9-digit Business Number (BN), you can typically find it in several places:
- CRA Correspondence: Any letters or notices you've received from the Canada Revenue Agency regarding your GST/HST registration will include your BN.
- Business Registration Documents: When you initially registered your business with the CRA for GST/HST, you would have received documentation detailing your BN.
- CRA My Business Account: If you have an online account with the CRA, you can log in to My Business Account to view your business details, including all your registered program accounts like GST/HST.
- Accessing Your BN through My Business Account:
- Log in to your CRA My Business Account.
- Navigate to the "Profile" or "Overview" section.
- Your 9-digit Business Number will be displayed, along with the 2-letter program identifier and 4-digit reference number for your GST/HST account (e.g., 123456789 RT0001).
- Accessing Your BN through My Business Account:
- Financial Records: Check past GST/HST returns you've filed, invoices you've issued (if they include your BN), or other accounting records.
Looking Up Another Business's GST/HST Number
If you need to verify the GST/HST registration of another business (ee.g., a supplier or vendor), you can easily do so using the official Canada Revenue Agency's GST/HST Registry. This free online service is designed to help individuals and businesses confirm whether a vendor is registered to collect GST/HST.
- Using the GST/HST Registry:
- Go to the CRA GST/HST Registry website.
- You can search for a business by its legal name or its 9-digit Business Number.
- The registry will confirm if the business is registered for GST/HST and provide its registration effective date. This is crucial for ensuring that you are dealing with a legitimate registrant when collecting or claiming input tax credits.
Why You Might Need a GST/HST Number
Understanding why you need a GST/HST number helps in knowing where to look:
- For Your Own Business:
- Invoicing: You need to include your GST/HST number on invoices to customers when you charge them GST/HST.
- Filing Returns: Your GST/HST number is required when filing your periodic GST/HST returns with the CRA.
- Claiming Input Tax Credits (ITCs): You need your own GST/HST number to claim ITCs for the GST/HST you paid on your business purchases.
- For Another Business:
- Verifying Registrant Status: Before paying GST/HST to a supplier, you might want to confirm they are indeed registered to collect it.
- Claiming Input Tax Credits (ITCs): To claim ITCs on purchases, you must generally ensure the supplier is registered for GST/HST. The supplier's GST/HST number should ideally be on their invoice.
- Due Diligence: It's a good business practice to verify vendor details, especially for significant transactions.
Key Considerations
| Scenario | Where to Find | What to Look For |
|---|---|---|
| Your Own GST/HST Number | CRA correspondence, My Business Account, past returns | Your 9-digit Business Number with the "RT0001" suffix |
| Another Business's GST/HST Number | CRA GST/HST Registry, vendor's invoice | Confirmation of registration, vendor's 9-digit BN |
By utilizing these reliable CRA resources, you can efficiently find or verify GST/HST numbers, ensuring compliance and accuracy in your business dealings.
