Reminder – GST/HST Invoice over $30.00


For the purposes of claiming input tax credits (ITCs) on your purchases of $30 or more, the Act requires you to have supporting documentation for the purchase, which includes the GST/HST registration number of the supplier from whom you are purchasing goods or services.


The GST/HST account number (also referred to as a Business Number or registration number) must be included on receipts, invoices, contracts, or other business papers used when taxable goods or services of $30 or more are supplied by a person registered for GST/HST.

You can verify whether your suppliers are providing valid GST/HST numbers by using theGST/HST Registry. Visit the CRA Web page at


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