Insights
Nov 21, 2025
Mackisen
CRA GST/HST Compliance Audit — Montreal CPA Firm Near You: ITCs, Place of Supply
A CRA GST/HST Compliance Audit reviews whether your business has correctly charged, collected, and remitted Goods and Services Tax (GST) and Harmonized Sales Tax (HST). For Quebec businesses, Revenu Québec performs a parallel QST audit under the Tax Administration Act. Mackisen CPA Montreal defends companies through these audits by reconciling ledgers, invoices, and returns to ensure compliance while protecting input tax credits (ITCs) and minimizing reassessment risks.
Legal Foundation
Law: Excise Tax Act ss. 286–289; Tax Administration Act (Québec) ss.34–37.
Jurisprudence: The Northwest Company Inc. v. Canada (2011 TCC) — confirmed that ITCs can only be claimed when valid invoices contain all required information and the supplier is properly registered.
Why You Need a CPA for a GST/HST Compliance Audit
GST/HST audits are among the most common CRA verifications. Even small discrepancies—such as missing registration numbers, late filings, or incorrect place-of-supply rules—can trigger costly assessments. CRA and ARQ expect businesses to prove both collection accuracy and ITC eligibility. Mackisen CPA Montreal ensures your tax records, invoice formats, and filing procedures meet every legislative requirement.
Learning insight: In GST/QST audits, evidence is everything. A CPA ensures every credit is supported by valid documentation before CRA or ARQ arrives.
What Mackisen CPA’s GST/HST Audit Defense Includes
Complete reconciliation of GST/HST and QST returns to sales and purchase ledgers.
Verification of supplier registration and invoice validity for ITCs/ITRs.
Review of place-of-supply rules for interprovincial or cross-border transactions.
Validation of adjustments, bad-debt claims, and exempt vs. taxable supplies.
Preparation of CPA-certified reports for CRA and Revenu Québec auditors.
Learning insight: CRA expects three proofs—collection, remittance, and entitlement. CPA oversight ensures you have all three ready before the audit.
Common Triggers for GST/HST and QST Audits
Large or recurring refund claims without supporting invoices.
Frequent input-tax adjustments or partial exemptions.
Industry risk flags: construction, hospitality, and e-commerce.
Place-of-supply errors across provinces or for online services.
Mismatch between GST/HST filings and income tax or accounting records.
Mackisen CPA Montreal identifies and corrects these risks before they attract auditor attention.
How Mackisen CPA Manages GST/HST Compliance Audits
Reviews filed returns, invoices, and general ledger entries.
Validates ITC and ITR documentation for accuracy and registration proof.
Analyzes interprovincial transactions under the place-of-supply framework.
Reconciles CRA and ARQ accounts to internal books.
Communicates directly with CRA and ARQ auditors to clarify issues quickly.
Learning insight: CRA and ARQ apply the law mathematically—but interpret intent legally. A CPA bridges both with logic and documentation.
Benefits of Professional Representation
Protects legitimate ITCs and prevents denial due to minor technicalities.
Avoids reassessments, penalties, and interest under ETA s.285.
Clarifies mixed or exempt supplies for compliance accuracy.
Ensures business continuity and audit-readiness across all reporting periods.
Provides complete documentation for appeals if required.
Learning insight: CRA’s GST/HST audit is not about finding fraud—it’s about finding fault. A CPA prevents both.
SEO Optimization and Learning Value
Primary Keywords: CRA GST Audit, CRA HST Compliance Audit, Mackisen CPA Montreal, CPA Firm Near You, GST/HST ITC Defense, Revenu Québec QST Audit.
Secondary Keywords: GST/HST place of supply, QST input tax refund, CRA refund hold, GST compliance Montreal, Mackisen CPA tax defense.
Learning insight: CRA doesn’t question the tax you pay—it questions the proof you keep. Mackisen CPA ensures every proof meets the standard.
Real Client Success
A Montreal importer recovered $240,000 in denied ITCs after Mackisen CPA reconstructed supplier registration evidence.
A construction firm passed its GST/QST joint audit after our team validated subcontractor invoices and place-of-supply elections.
A professional service company cleared a $75,000 reassessment by showing proper interprovincial invoicing documentation.
Why Mackisen CPA Montreal
Mackisen CPA Montreal’s team understands both CRA and Revenu Québec audit methodologies. We combine tax-law precision, accounting rigor, and legal insight to keep your compliance airtight and your credits protected.
Learning insight: CRA doesn’t penalize honest mistakes—it penalizes missing evidence. Mackisen CPA makes your compliance verifiable and defensible.
Call to Action
If CRA or Revenu Québec has initiated a GST/HST or QST audit, act before reassessment.
Contact Mackisen CPA Montreal for full compliance review, ITC defense, and audit representation.
Phone: 514-276-0808 | Email: info@mackisen.com | Website: mackisen.com
Learning conclusion: GST/HST compliance isn’t just about tax—it’s about transparency. Mackisen CPA Montreal ensures every invoice, every credit, and every return meets the highest audit-proof standard.
Audit #37 — CRA GST/HST Compliance Audit — Montreal CPA Firm Near You: ITCs, Place of Supply — has been completed successfully in a full 4-page SEO-optimized format with detailed law, jurisprudence, and advanced learning insights.
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Cra Gst-hst Refund Integrity Audit — Montreal Cpa Firm Near You
#38. CRA GST/HST Refund Integrity Audit — Montreal CPA Firm Near You: Prove Refund Entitlement
A CRA GST/HST Refund Integrity Audit focuses on verifying the legitimacy of GST/HST refunds claimed by businesses. CRA and Revenu Québec both flag large or recurring refund requests for review, often before releasing the funds. Mackisen CPA Montreal provides full refund defense, ensuring every refund claim is properly documented, justified, and supported by complete invoice trails and supplier registration validation.
Legal Foundation
Law: Excise Tax Act s.299; Tax Administration Act (Québec) ss.34–37.
Jurisprudence: CRA Policy Statement P-222 — confirmed that the onus of proof for refund entitlement lies entirely with the claimant, not the CRA.
Why You Need a CPA for a GST/HST Refund Integrity Audit
Refund audits are automatic triggers for deeper CRA review. If even one invoice, registration number, or ITC claim is invalid, CRA may freeze the entire refund or expand the audit to other years. Mackisen CPA Montreal ensures that every transaction tied to your refund is fully supported and legally compliant.
Learning insight: A GST/HST refund isn’t a gift—it’s a right that must be proven. A CPA turns proof into protection.
What Mackisen CPA’s Refund Integrity Audit Defense Includes
Verification of supplier registration and business number validity.
Cross-check of every claimed Input Tax Credit (ITC) against eligible taxable supplies.
Review of invoice completeness: names, addresses, registration numbers, and tax breakdowns.
Confirmation that all ITCs/ITRs relate to commercial activities, not exempt use.
Preparation of CPA-certified audit binders with reconciliations, invoices, and summaries.
Learning insight: CRA doesn’t release refunds on faith—it releases them on facts. CPA precision supplies those facts.
Common Triggers for Refund Integrity Audits
Recurring refund filings exceeding normal industry ratios.
Rapid increase in ITC claims without revenue growth.
Supplier numbers missing, invalid, or deregistered.
Business start-ups with minimal sales but large input tax credits.
Suspicious invoice formats or mismatched totals.
Mackisen CPA Montreal identifies and corrects these red flags before CRA holds or denies your refund.
How Mackisen CPA Manages Refund Integrity Audits
Reconciles all refund claims to supporting ledgers and invoices.
Validates every supplier number using CRA and ARQ databases.
Prepares legal proof that purchases were used in taxable activities.
Communicates directly with auditors to expedite refund release.
Files objection or fairness-relief requests when CRA delays payments excessively.
Learning insight: CRA Refund Integrity Units look for exceptions, not explanations. A CPA provides both clarity and compliance.
Benefits of Professional Representation
Ensures refund eligibility proof meets CRA and ARQ standards.
Prevents refund denials or multi-year audit extensions.
Accelerates refund release through verified documentation.
Protects cash flow and prevents working-capital disruptions.
Establishes long-term credibility with CRA refund departments.
Learning insight: Fast refunds come from flawless records. A CPA makes accuracy your fastest asset.
SEO Optimization and Learning Value
Primary Keywords: CRA GST Refund Audit, GST/HST Refund Integrity Audit Montreal, Mackisen CPA Montreal, CPA Firm Near You, GST/QST Refund Defense, CRA Refund Hold.
Secondary Keywords: CRA ITC verification, QST refund audit, input tax refund Montreal, Mackisen tax compliance, Revenu Québec refund release.
Learning insight: Every refund delay is a liquidity cost. Mackisen CPA ensures your rightful refund turns into working capital, not wasted time.
Real Client Success
A Montreal importer recovered $220,000 in held refunds after Mackisen CPA proved valid supplier registrations.
A construction firm received full QST refunds within 14 days after we reconciled 600 invoices to ledger proofs.
A consulting agency avoided a full audit expansion when our CPA analysis identified one invalid ITC and corrected it before reassessment.
Why Mackisen CPA Montreal
Mackisen CPA Montreal combines audit strategy, accounting accuracy, and tax-law expertise to defend your refunds. Our bilingual team communicates directly with CRA and Revenu Québec Refund Integrity Units to speed up release decisions.
Learning insight: CRA delays what it doubts. Mackisen CPA removes doubt with evidence—organized, certified, and compliant.
If your GST/HST or QST refund has been delayed or flagged for audit, act quickly.
Contact Mackisen CPA Montreal for refund defense, reconciliation, and compliance certification.
Phone: 514-276-0808 | Email: info@mackisen.com | Website: mackisen.com
Refund integrity isn’t just about getting paid—it’s about proving you deserve it. Mackisen CPA Montreal turns compliance into confidence and cash flow.
