Checking expense documents and GST/HST numbers

When you keep purchase invoices and expense receipts, look at them the same day if you can. Ask: does this paper show the name, date, and total? If the amount is $100 or more, does it show GST/HST (or say the price includes it) and a GST/HST registration number? If the amount is $500 or more, does it also name the buyer and describe what was bought?

If something important is missing, ask the supplier for a more complete invoice or receipt while the sale is still easy to remember.

The CRA provides a free GST/HST Registry so you can confirm that a business charging GST/HST is registered. The CRA says this helps make sure official claims include only tax charged by someone who is registered.

To use the Registry you need:

• the first nine digits of the GST/HST account number (do not type the letters)
• the supplier’s legal, operating, or trading name
• the transaction date on the receipt or invoice

The CRA says a supplier must include the GST/HST account number on papers for taxable goods or services of $100 or more. If you cannot find the number, contact the supplier. If the supplier does not provide it, the CRA says you can call the Business enquiries line at 1-800-959-5525 to confirm whether the business is registered.

The CRA suggests printing the Search Details screen if you use the lookup. This course will not tell you whether to claim a credit.

Do not type other people’s GST/HST numbers into this course.