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Confirming a simplified GST/HST account number

Simplified GST/HST Account Registry

As of July 1st, 2021, the Canada Revenue Agency has implemented new rules for Digital Economy Businesses, such as Facebook, Instagram and Google. 

If your company is registered for the normal GST/HST in Canada, and you are purchasing goods or services from a business listed in the Simplified GST/HST Account Registry then you need to provide that business with your GST/HST number.  IF you do not supply them with your number, you will be charged GST on your purchases and you will NOT be able to claim them as an ITC (Input Tax Credits).  Some of the companies had sent out emails prior to July 1st asking for your GST/HST number.  If you have been charged GST/HST from July 1st, you should be able to contact the company and request a refund of the GST/HST already paid.  It is beneficial to keep checking the Registry as companies are continuing to sign up for the Simplified GST/HST Account.  If the business is registered as a normal GST/HST then the normal GST/HST rules apply. 

To confirm is a business is registered under the Simplified program please go to:

https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/digital-economy-gsthst/confirming-simplified-gst-hst-account-number.html#wb-auto-4

For more information on the Cross-border digital products and services please go to:

https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/digital-economy-gsthst/charge-collect/cross-border.html