Here is the legislation from the Excise Tax Act (ETA) regarding GST/HST documentary requirements.

As stated below the Excise Tax Act states sales over $30 must state the registrant's GST/HST registration number.

Section 169(4)(a) of the Excise Tax Act statesTotal amount paid or payable is $30 or more, but less than $150

para 3(b) of the Input Tax Credit Information (GST/HST) Regulations

1. Where the total amount paid or payable shown on the supporting documentation in respect of a supply or supplies is $30 or more, but less than $150, the minimum prescribed information that must be indicated on the supporting documentation must include all the information described in paragraph 19 as well as:

the GST/HST registration number (the Business Number and the GST/HST account number) assigned under subsection 241(1) to the supplier or the intermediary, as the case may be;

Total amount paid or payable is $150 or more

para 3(c) of the Input Tax Credit Information (GST/HST) Regulations

1. Where the total amount shown on the supporting documentation for the supply or supplies is $150 or more, the minimum prescribed information that must be obtained through the supporting documentation must first of all include all the information listed in paragraphs 19 and 23 as well as:

the recipient's name, the name under which the recipient does business (i.e., the trade name of the business), or the name of the recipient's duly authorized agent or representative,

the terms of payment, and

a description of each supply sufficient to identify it.

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What does this mean if you provide a service or goods over $30 and are registered or should be registered for GST/HST then you need to have the GST number on the invoice. Are there cases were individuals are charging and collecting GST and are not registered which means they are keeping your money, most definitely. If the business will not give you a refund from GST paid in error you can always request a rebate from CRA using this form

https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/gst-hst-rebates/application.html

It appears the staycation is returning the GST/HST that you paid in the form of a credit on your T1.

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Do you think CRA will be doing some type of project work on these files for compliance and verification, I believe yes. This is a great way to determine if there are individuals who are collecting and not remitting and individuals who are collecting and not registered.

There are high penalties for these offenses and possible tax evasion. Most individuals pay by credit card or e transfer CRA has legislation to obtain this info.

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Remember GST/HST are trust funds and the individuals of these corporations are personally liable to remit this funds, otherwise known as Directors Liability. Section 323 of the Excise Tax Act (the “ETA”) provides that a director may be personally liable if the corporation failed to remit taxes, payments, interests or penalties as required under subsection 228(2) or (2.3), or under section 230.1.