Cra backdating gst registration

If the supplier is no longer in business and the recipient is therefore unable to obtain the GST/HST registration number, the ITC will be denied.

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The recipient acquiring the supply is not entitled to claim an ITC for the supply if a false or incorrect GST/HST registration number is provided.

Where an auditor discovers an invoice without the required GST/HST registration number, a reasonable amount of time is normally granted to obtain this information from the supplier.

As a consequence, an acquisition entity was able defer its GST/HST registration until close to, or even following, the closing of the acquisition transaction.

We understand the CRA has changed its interpretation of the rules governing voluntary registrations.

There is no requirement that the documentary information or evidence be contained in a single document.

It is not uncommon, particularly where written agreements and contracts are concerned, for primary documentation to be supplemented by additional material.

For various reasons, the CRA may request documentation to support sales and GST/HST collected in addition to purchase invoices and general ledger (G/L) detail of ITCs claimed.

When preparing the documents for submission, ensure that they are complete and meet all requirements to avoid a denial of the ITC.

We do that with the style and format of our responses.

Registration for the GST/HST is mandatory when a person becomes liable to charge and collect the GST/HST as a supplier of goods or services.

Summary of May 2016 Alberta CPA Roundtable, GST Q.6 under ETA s.

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