I have a small business registered to collect GST/HST. I purchased a product from Amazon.ca, and they charged me HST. However, the invoice they emailed me did not contain the HST/GST, or Business Number (BN), for Amazon Canada. In order to claim my ITC (Input Tax Credits), I am required to have this number.
According to the CRA website:
The GST/HST account number (also referred to as a Business Number or registration number) must be included on receipts, invoices, contracts, or other business papers used when taxable goods or services of $30 or more are supplied by a person registered for GST/HST.
Amazon Canada does not include this information on emailed invoices, and may thus be in violation of Canadian tax law. Is there anywhere else on the website where this information is provided? Or perhaps it was on the shipping slip and I failed to notice it?
If not, who would I contact at Amazon to get this resolved? All the contact info on the Amazon website seems to be either for Marketplace sellers (I am not one) or to process product returns. Has anyone else claimed an ITC for items purchased from Amazon.ca? If so, what GST/HST number did you use, and where did you find it?