This HST number example, 123456789 RT 0001, shows a nine-digit Business Number (BN), the RT GST/HST program identifier and a four-digit reference number.
GST/HST number format at a glance
| Part | Example | Meaning |
|---|---|---|
| Business Number | 123456789 |
The business’s nine-digit CRA identifier |
| Program identifier | RT |
GST/HST program account |
| Reference number | 0001 |
A four-digit reference for the program account |
| Full account | 123456789 RT 0001 |
The 15-character GST/HST account number |
123456789RT0001 is the same illustrative sequence when written without spaces. The example is not a real supplier number. A supplier must include its GST/HST account number on the receipts, invoices, contracts, or other business papers it gives out when it supplies taxable goods or services of $100 or more (see our Canadian invoice template). A business that opens a separate GST/HST account for a branch or division of its head office receives a second reference number, such as 123456789 RT0002; each reference number is a distinct, valid account.
RT0001 versus RC0001
The two letters identify the CRA program. RT is the GST/HST program account. RC is corporate income tax; RP is payroll deductions; RZ is information returns. A 9-digit BN can be shared across a business’s CRA programs, but the program identifier and reference identify the account used for the particular obligation.
How to find your own GST/HST number
If you registered through Business Registration Online (BRO), save or print your BN and GST/HST account number during that session: the CRA says your BN won’t be sent to you. You can also sign in to your CRA account and open the GST/HST (RT) program under My Business Account. If you still can’t find your BN, the CRA says to speak to a CRA agent: Canadian residents can call 1-800-959-5525 from Canada or the United States; non-residents should use the CRA’s online form to request a callback. Not registered yet? See how to register for a GST/HST account.
How to verify a number before claiming an ITC
Do not rely on the visual format alone. The CRA’s free GST/HST Registry lets you confirm that a supplier charging GST/HST is registered. You need the supplier’s name, transaction date and the first nine digits of the GST/HST account number. The CRA specifically says to enter only those first nine digits and not the letters.
For Quebec sales tax (QST) numbers, use Revenu Québec’s own validation service, not the CRA registry. Neither online tool can validate a 9-digit number used for QST purposes by a selected listed financial institution; for that, call the CRA at 1-800-959-5525.
The registry result should match the transaction date. The CRA recommends retaining the Search Details screen to support input tax credit claims. If a supplier does not provide an account number, ask the supplier or contact CRA Business Enquiries before relying on the tax charge.
For an invoice layout, see how to show GST/HST on an invoice. The CRA says suppliers must include the GST/HST account number on receipts, invoices, contracts or other business papers for taxable supplies of $100 or more.
GST/HST is federal; other tax IDs can be separate
The RT account is the federal GST/HST account. A province can have separate sales-tax registration and verification rules, so a provincial number is not a substitute for a valid federal RT account. For tax-rate calculations, use the GST/HST calculator and confirm the province of supply. If you have not registered yet, see how to register for a GST/HST account.