GST/HST

Input Tax Credit What is an Input Tax Credit for GST / HST? Input Tax Credits (“ITC”) can be claimed to recover the GST/HST paid on business expenses. In general, a business can receive a refund for the GST/HST paid on business expenses by claiming the matching...

CRA Audits of Canadian Sales to Foreign Entities Agent-Principal and CRA GST/HST Audit CRA audits have targeted Canadian sales to foreign entities.  As a result, Canadian entities are denied GST/HST Input Tax Credits (“ITC”) based on an assumed agency/agent relationship with the foreign...