Business number on Canadian invoices: what to show

A Canadian business number and a GST/HST account number are related, but they are not interchangeable labels. A BN is the nine-digit identifier; a GST/HST program account normally adds an RT program identifier and reference number. Put the tax account number on a taxable invoice when required, but do not publish unrelated payroll or corporate-tax accounts.

The customer's documentation needs also increase with the total sale. A consistent invoice footer prevents missing identifiers from delaying payment or an input tax credit.

BN, GST/HST account, and Quebec identifiers

Use your real registered identifiers only. A small supplier that is not registered must not invent a tax number or charge GST/HST. Registration status, legal name, and transaction date can be checked through official registries.

Invoice information by total sale

The CRA's input tax credit documentation table sets three current bands: under $100, $100 to $499.99, and $500 or more. Supplier name, date, and total apply throughout. From $100, documentation includes the tax indication, supply status where mixed, and the supplier's GST/HST registration number. At $500 or more, buyer name, a brief description, and payment terms are also listed.

The CRA's GST/HST Registry guidance specifically says a supplier must include its GST/HST account number on receipts, invoices, contracts, or other business papers for taxable supplies of $100 or more. Use the current official table rather than an older $30/$150 summary.

Where and how to display the number

• Place the number near your business identity or tax summary where it is easy to find.
• Label it GST/HST No. or GST/HST account, not simply Tax ID.
• Keep spacing readable while preserving every digit and the RT account reference.
• For Quebec invoices, label TPS and TVQ registrations separately.
• Do not substitute an incorporation number, Ontario BIN, or Quebec NEQ.
• Avoid exposing payroll, import/export, or corporate-income-tax program accounts.

Example invoice identity block

The number is only one part of a valid record. The invoice still needs the appropriate tax indication, total, date, description, customer identity, and terms based on the transaction. Use invoice generator to create the document, Quarterly GST/HST Invoice Records Checklist to retain it cleanly, and Credit Notes and Invoice Corrections in Canada if the charged amount changes.

Field | Example

Terms | Net 15

Final verification

• Match the supplier name to the name registered with the CRA.
• Confirm the account was active on the transaction date.
• Check that tax was not charged before the effective registration date.
• Show the correct provincial tax lines using the place-of-supply analysis.
• Issue a credit note if a delivered invoice used an invalid number or tax amount and the financial result changes.

Is a BN the same as a GST number?

R: The nine-digit BN is the base identifier. A GST/HST program account adds RT and a reference number; registration status matters.

Must every invoice show the GST/HST number?

R: The CRA says taxable supplies of $100 or more require it on the supporting business paper. Providing complete information consistently can also reduce client delays.

Should a non-registrant put a BN on an invoice?

R: A business may have a BN for another program, but it must not present that as a GST/HST account or charge tax without registration authority.

Does an NEQ replace a QST number?

R: No. An NEQ identifies an enterprise in Quebec's registry; it is not the same as a QST registration number.