HST Requirements for the University Name on Invoices

Central Financial Services has observed an increasing number of invoices from commercial vendors where the buyer information (i.e., the University) is incorrectly identified by the vendor. Specifically, the buyer is incorrectly identified as the department and not the “University of Toronto”.

This may result in the Canada Revenue Agency (CRA) denying the GST/HST rebates that are initially claimed by departments when invoices are processed in AMS.

It is important for departments to carefully review invoices received to ensure that the buyer is identified as the “University of Toronto” on the first line, and not the department. The department should be identified on the second line.

 

For example:

University of Toronto

c/o Faculty of FIS

123 False St.,

3rd Floor Toronto, ON

M5S 1A5

 

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Learn More:

• GTFM Policy – HST

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Last Updated:  May 9, 2023