Informing Buyers of the Goods and Services Tax

To Whom Does This Apply?

Summary

The Disclosure of Goods and Services Tax Regulations prescribes various ways for sellers to inform buyers that GST/HST is included in the price of their purchases if the seller's receipts or invoices do not indicate either the amount of GST/HST to be paid or that GST/HST is included in the price of a taxable item. The Regulations also ensure that buyers know that they have fulfilled their legal obligation to pay tax on that item when they pay an amount that includes GST/HST. Also, disclosing the amount of GST/HST paid or other particulars of the item may be required to prove a claim for an input tax credit.

If you require personal assistance, visit the Tax Service Office closest to you (see Related Reading: Business Window - Supplement or CRA's Web site for a list of addresses).

• Business Window - Supplement
• GST/HST Memoranda Series
• Disclosure of Tax (GST/HST) Regulations

• Canada Revenue Agency

DISCLAIMER
Information contained in this section is of a general nature only and is not intended to constitute advice for any specific fact situation. For particular questions, the users are invited to contact their lawyer. For additional information, see contact(s) listed below.

Ontario Contact(s):
See National Contact.