Backdating gst registration canada
Lower-volume sellers on will generally fall in the category of a yearly filer, meaning once a year they are required to report the amount of tax you paid on your imports.
A person may also call the CRA’s business enquiries line at 1-800-959-5525 or Revenu Québec to verify another person's number.
For more information about VAT in the EU, see the Europe Tax and Regulatory Considerations help page.
It is a fundamental principle underlying the GST/HST that no tax should be included in the cost of property and services by a registrant in the course of its commercial activities.
The recipient acquiring the supply is not entitled to claim an ITC for the supply if a false or incorrect GST/HST registration number is provided.
Where an auditor discovers an invoice without the required GST/HST registration number, a reasonable amount of time is normally granted to obtain this information from the supplier.