Uber, AirBnB and HST… what’s the the deal? The invoices/receipts don’t show the HST and Business Number do we need to self-assess the tax?

If the invoice doesn’t strictly identify the HST AND does not have a business number then no self-assessment is required and no HST rebate  should be taken. The transactions should be processed using an E0 tax code. 

CRA guidelines with respect to documentation required to claim tax credits can be summarized as follows:

• For invoices under $30, the invoice only needs the vendor name, invoice date and amount but this doesn’t necessarily mean we have paid HST.
• For invoices over $30, all the above info must be on the invoice and the HST must be identified and the Business number must also be on the invoice

Since Uber and AirBnB invoices/receipts generally do not include the necessary information we are not required to self-assess and should not claim an HST rebate.

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Learn More:

• Reference Material – HST Tax Code Summary Table

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Last Updated:  February 8, 2018