What Is the GST/HST Registry and How Do I Use It?

The GST/HST Registry is a powerful online tool provided by the Canada Revenue Agency (CRA) that allows businesses to confirm whether a supplier is properly registered to charge GST or HST. This verification is essential because claiming Input Tax Credits (ITCs) requires proof that the GST/HST you paid was charged by a valid, registered business. If the supplier is not registered, your ITCs may be denied even if you have a proper invoice.

This guide explains what the GST/HST Registry is, how to use it, and why it matters for compliance.

What Is the GST/HST Registry?

The GST/HST Registry is an online CRA database that lets you:
• check if a supplier is registered to collect GST/HST
• confirm the validity of a GST/HST number
• ensure your ITCs are protected
• detect fraudulent or inactive tax numbers

The registry is free and publicly accessible.

Why Using the GST/HST Registry Matters

1. Protects Your Input Tax Credits (ITCs)

CRA can deny ITCs if:
• the supplier’s GST/HST number is invalid
• the supplier is not registered
• the invoice lacks proper tax details

Verification protects your refunds.

2. Helps Identify Fraudulent Invoices

Some illegitimate suppliers charge GST/HST without being registered.
Using the registry helps detect:
• fake numbers
• expired accounts
• inactive businesses

3. Reduces Audit Risk

During an audit, CRA looks closely at:
• supplier legitimacy
• ITC eligibility
• registration status

Registry verification provides proof of due diligence.

4. Ensures Better Bookkeeping

You avoid:
• misclassified credits
• ineligible expenses
• tax adjustments
• reissued invoices

When Should You Use the GST/HST Registry?

Use the registry whenever you:
• onboard a new supplier
• pay a large invoice
• claim ITCs on significant purchases
• suspect the invoice may be incorrect
• see tax charged by a self-employed person
• work with online or out-of-province vendors

It’s especially important for:
• contractors
• consultants
• marketing agencies
• software developers
• construction suppliers
• e-commerce vendors

How to Use the GST/HST Registry (Step-by-Step)

Step 1: Obtain the GST/HST Number

Found on the supplier’s invoice as a 9-digit number + RT0001 suffix.

Example: 123456789 RT0001

Step 2: Visit the Registry

Search “CRA GST/HST Registry” or visit the official CRA website.

Step 3: Enter:

• the GST/HST number
• the supplier’s legal name
• the invoice date

Step 4: Verify the Registration Status

A valid search returns:
• registered
• registration effective date
• status on the invoice date

If the registry says not registered, do not claim ITCs until fixed.

What Information You Need from the Supplier

A valid tax invoice should show:
• supplier name
• business number (BN)
• GST/HST registration number
• invoice date and number
• description of goods/services
• GST/HST charged separately

If anything is missing, request an updated invoice.

What If a Supplier Is Not Registered?

If GST/HST was charged incorrectly:
• request a corrected invoice
• ask for a refund of the tax
• do NOT claim ITCs
• notify your accountant

If the supplier refuses to correct it, CRA may deny your credit.

Differences for Quebec Businesses (QST)

The GST/HST Registry covers only GST/HST.
To verify QST numbers, Quebec businesses use the Revenu Québec TVQ Registry.

For full compliance:
• verify GST/HST through CRA
• verify QST through Revenu Québec

This secures both ITCs and ITRs.

Mackisen Strategy

Mackisen CPA helps businesses:
• verify GST/HST and QST registrations
• protect ITCs/ITRs during bookkeeping
• reconstruct documentation for audits
• correct invoices with invalid tax numbers
• train staff on verification procedures

We ensure every tax credit you claim is defensible and audit ready.

Real Client Experience

A contractor unknowingly paid GST to an unregistered subcontractor. Mackisen corrected filings and prevented denial of ITCs.

An online retailer received fraudulent invoices. Registry verification saved thousands during an audit.

A consultant overclaimed ITCs due to invalid supplier numbers. Mackisen rebuilt schedules and avoided penalties.

Common Questions

Is the registry free?
Yes it’s publicly available.

Should I check every supplier?
No, but you should check new or suspicious ones and all major expenses.

Can CRA deny ITCs even if I didn’t know?
Yes which is why verification is essential.

Does the registry show QST status?
No use Revenu Québec’s registry for QST verification.

Why Mackisen

With more than 35 years of combined CPA experience, Mackisen CPA Montreal ensures businesses properly verify tax numbers, protect ITCs/ITRs, and remain fully compliant with federal and Quebec tax rules.