Denied ITCs & the GST/HST Rebate For ‘Tax Paid In Error’
Subcontractor Expenses, Denied ITCs And The GST/HST Rebate For ‘Tax Paid In Error'
In Mediclean Incorporated v. The Queen, 2022 TCC 37 (CanLII), the Tax Court of Canada provides guidance for successfully claiming the “tax paid in error” GST/HST rebate and reiterates the...
Input Tax Credits (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...
Agent-Principal Relationships and GST/HST Audits
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...