Terms and conditions of use

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Terms and conditions of use

If you are a business registered for the normal GST/HST in Canada purchasing goods or services from a business listed in the Simplified GST/HST Registry, you must provide that other business with evidence that you are registered for GST/HST in order not to be charged the tax. Otherwise, you will be charged the tax and cannot claim input tax credits or claim a rebate for the GST/HST you paid on those purchases.

Information on the GST/HST Registry is as up-to-date as Canada Revenue Agency (CRA) records.

The GST/HST Registry is not intended to be a search engine.

The CRA is not responsible for losses or damages that result from your use of the GST/HST Registry. This includes:

  • losses or damages that result from system maintenance, or delay, unavailability, or malfunction of the GST/HST Registry, or any matter outside the control of the CRA
  • losses or damages that result from your failure to follow the CRA terms and conditions of use

Use the GST/HST Registry only to validate the GST/HST number of a business. Any commercial reproduction of the registry results is strictly prohibited.

If you agree to the above terms and conditions
of use:

If you don't agree to the above terms and conditions
of use:

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Date modified:
2019-10-17