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Do promotions and invoices need to include business number?

Expert: John E. Schmidt

Allison asked:

I work for a company that publishes periodical magazines, which are distributed to subscribers in Canada. Is there any regulation stating that promotions and invoices (printed and/or online) must include the business number registered number, if the promotion includes verbiage of "GST included in price of subscription?"

John E. Schmidt answered:

It all depends on the amount of the invoice. For invoices under $30 you do not have to include your business number or the amount of the GST charged (or state that the price includes GST and at what rate). All larger invoices require you to include the business number and the amount of GST charged.




About the author


John E. Schmidt is an associate with McClurkin Ahier & Company LLP in Waterloo, Ontario.
Phone: 519-725-2600
Web site: www.mac-ca.com.

 
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