CRA GST/HST Refund Integrity Audit — Montreal CPA Firm Near You: Prove Refund Entitlement

A CRA GST/HST Refund Integrity Audit investigates refund and rebate claims made by businesses that consistently report net tax credits or refunds. The CRA’s Refund Integrity Program ensures that all input tax credits (ITCs) and input tax refunds (ITRs) claimed under the Excise Tax Act (ETA) and Québec Sales Tax Act (QSTA) are fully supported by valid supplier documentation, proper accounting treatment, and legitimate commercial activity. Mackisen CPA Montreal provides complete audit defense, refund recovery, and compliance support to ensure your legitimate refunds are never delayed or denied.

Legal Foundation

Law: Excise Tax Act s.299; QST Act s.98; LAF art.93.
Jurisprudence: CRA Policy P-222 (Refund Integrity Program) — refund claims must be substantiated with valid invoices, supplier registration, and payment proof.

Why You Need a CPA for a Refund Integrity Audit

CRA and Revenu Québec frequently audit refund claimants in industries such as manufacturing, retail, logistics, and tech startups—especially when input tax credits exceed GST/HST collected. These audits are not accusations of fraud; they are verification procedures that demand full documentation. A CPA ensures your books, supplier lists, and reconciliations are organized to meet CRA standards before auditors request them.

Mackisen CPA Montreal’s bilingual team specializes in refund defense audits, proving eligibility with detailed documentation and compliance memoranda. Our experts align your accounting systems to both federal and provincial sales-tax laws.

Learning insight: A refund delay is not a rejection—it’s a test of your documentation. A CPA ensures your business passes that test every time.

What Mackisen CPA’s Refund Integrity Audit Defense Includes

• Comprehensive reconciliation of ITCs and ITRs claimed to supplier invoices and purchase ledgers.

• Validation of GST/HST/QST registration numbers of all suppliers and contractors.

• Proof of payment and commercial use for all taxable purchases.

• Preparation of place-of-supply documentation for interprovincial and cross-border transactions.

• Filing of formal refund review responses and audit appeal packages.

Learning insight: CRA’s refund audit is a documentation game. A CPA ensures every receipt tells a compliant story.

Common Triggers for CRA Refund Integrity Audits

• Consistent refund filings over multiple reporting periods.

• Net refund positions in start-up or low-revenue businesses.

• High input tax credits relative to sales.

• Mismatch between income-tax expenses and GST/HST claims.

• Missing or invalid supplier registration numbers.

Mackisen CPA Montreal’s pre-audit diagnostics detect and correct these issues proactively, avoiding unnecessary refund delays.

How Mackisen CPA Manages Refund Integrity Audits

1. Performs a line-by-line ITC/ITR review using CRA and ARQ verification checklists.

2. Validates invoice content under ETA s.169 and QST s.97 (supplier name, registration, taxable amount, tax rate).

3. Cross-references GST/HST returns to general ledger, expense accounts, and financial statements.

4. Prepares and submits a professional audit binder with electronic proof of every refund item.

5. Responds to CRA and ARQ inquiries citing case law, legislation, and payment verification.

Learning insight: Refund audits don’t penalize accuracy—they reward readiness. A complete binder builds confidence and accelerates approval.

Benefits of Professional Representation

• Prevents unnecessary refund denial or holdbacks.

• Protects cash flow during CRA/ARQ refund reviews.

• Strengthens internal controls for future audit readiness.

• Ensures accurate documentation for suppliers and customers.

• Provides appeal support and interest-claim opportunities for delayed refunds.

Learning insight: Refunds represent liquidity—losing them hurts growth. A CPA keeps your working capital intact through verified compliance.

SEO Optimization and Learning Value

Primary Keywords: CRA Refund Integrity Audit, GST/HST Refund Audit, CPA Firm Near You, Revenu Québec Refund Review, Input Tax Credit Audit, Mackisen CPA Montreal, ITC Reconciliation.
Secondary Keywords: CRA P-222 policy, QST refund verification, GST/HST documentation, sales-tax compliance audit, refund claim proof.

Learning insight: CRA and ARQ refund audits are about credibility. Mackisen CPA builds it by converting receipts into verifiable, audit-proof compliance evidence.

Real Client Success

• A Montreal manufacturer recovered a $250,000 GST/HST refund after CRA initially froze it pending verification; Mackisen CPA provided complete supplier and payment proof.

• A technology startup received its delayed refund within 10 days after our team prepared a legal compliance binder under CRA Policy P-222.

• A distributor avoided disallowed ITCs when Mackisen CPA proved QST registration compliance for all out-of-province suppliers.

Why Mackisen CPA Montreal

With decades of audit experience, Mackisen CPA Montreal is recognized for turning refund delays into quick approvals. Our proven compliance frameworks ensure CRA and Revenu Québec see your claim as legitimate, accurate, and fully supported.

Learning insight: Refund audits reward businesses that document before they claim. Mackisen CPA Montreal ensures every claim is bulletproof before it’s filed.

Learning conclusion: The fastest refund isn’t the one you ask for—it’s the one you can prove. Mackisen CPA Montreal turns your refund claim into verifiable evidence, accelerating payment and ensuring total compliance.