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

A CRA GST/HST Refund Integrity Audit is launched when the Canada Revenue Agency temporarily withholds your GST/HST refund to verify eligibility. These audits are common for exporters, manufacturers, and service firms that file frequent refund claims due to high input tax credits (ITCs). Mackisen CPA Montreal provides full representation and documentation to prove your refund entitlement — accelerating approval, preventing disallowance, and safeguarding your company’s cash flow.

Legal Foundation

Law: Excise Tax Act (ETA) s. 299 — CRA may withhold refunds pending verification; s. 169 — ITC eligibility and documentation; s. 286 — record-keeping and proof of purchase requirements.
Jurisprudence: Northwest Company Inc. v. Canada (2011 TCC) — affirmed that taxpayers must produce valid documentation to support input-tax credits, including supplier GST numbers, invoice details, and proof of payment.

Learning insight: CRA doesn’t question your right to a refund — it questions your readiness to prove it.

Why CRA Freezes Refunds

CRA’s automated “Refund Integrity Program” detects refund filings that deviate from normal patterns. A flagged claim will not be processed until documentary proof is provided. Common triggers include:

• Large refund amounts relative to sales.

• New business or industry code with no refund history.

• Missing supplier GST/HST registration numbers.

• Cross-border or digital transactions lacking place-of-supply proof.

• Invoices or payments inconsistent with declared ITCs.

Learning insight: CRA doesn’t hold refunds out of suspicion — it holds them until the paperwork earns trust.

What Mackisen CPA’s Refund Integrity Defense Includes

1. Supplier Validation: Confirm each supplier’s CRA registration status and active GST/HST number.

2. Invoice Compliance: Verify name, address, invoice date, description, tax rate, and registration details under ETA s.169(4).

3. Payment Reconciliation: Match ITC amounts to actual bank transfers or credit-card statements.

4. Export & Zero-Rated Proof: Provide customs export documentation and contracts for foreign sales.

5. Refund Binder Preparation: Assemble a CPA-certified audit binder that meets CRA’s standard of proof.

6. Representation: Handle all correspondence, clarifications, and follow-ups directly with CRA’s Refund Integrity Centre.

Learning insight: CRA refunds are released faster when the documentation is professional, organized, and CPA-verified.

Common Mistakes That Delay Refunds

• Claiming ITCs before payment of invoices.

• Invoices missing tax breakdowns or registration numbers.

• Duplicate refund claims across multiple reporting periods.

• Using personal or non-commercial accounts for business purchases.

• Poor record retention or reliance on verbal agreements.

Mackisen CPA Montreal identifies these weaknesses and replaces missing or incomplete data with certified, defensible documentation.

Learning insight: Refund audits are not about tax — they’re about timing and traceability. Mackisen CPA ensures you master both.

The Financial Impact of Refund Delays

For many businesses, withheld GST/HST refunds can create immediate liquidity issues — halting vendor payments, payroll, and expansion plans. In construction, manufacturing, and trade sectors, delayed refunds often exceed six figures and accumulate interest losses.

Case example:
A Montréal importer’s $240,000 refund was frozen for three months. CRA cited missing supplier verification. Mackisen CPA validated all GST numbers, rebuilt transaction logs, and resubmitted proof. The refund was released in 11 days — plus interest compensation.

Learning insight: A refund’s value decreases every day it’s delayed. Mackisen CPA gets it back where it belongs — in your account.

How Mackisen CPA Ensures Fast Refund Release

• Early Audit Preparation: Anticipate CRA’s checklist before it’s requested.

• Direct CRA Communication: Respond to auditors in technical language they respect.

• Automated Compliance Integration: Align your accounting systems with CRA reporting rules.

• Post-Audit Protection: Maintain permanent supplier validation and document retention protocols.

Learning insight: CRA moves fast when your CPA moves faster. Mackisen CPA builds refund cases that leave no room for questions.

SEO Optimization and Learning Value

Primary Keywords: CRA GST/HST Refund Integrity Audit, GST Refund Audit Canada, Mackisen CPA Montreal, CPA Firm Near You, CRA Refund Hold, Input Tax Credit Verification.
Secondary Keywords: GST refund documentation, CRA refund delay, Mackisen CPA refund defense, GST/HST proof of entitlement, CRA supplier verification.

Learning insight: Refunds are won by organization, not argument. Mackisen CPA turns your refund file into a proof package.

Real Client Success

• A construction company recovered $310,000 in GST refunds frozen for four months after Mackisen CPA certified supplier documentation and payment trails.

• A Québec retailer avoided $78,000 in disallowed credits when we provided supplier verification for imported goods.

• A tech firm had its $92,000 refund released within 10 business days after we built a CRA-compliant refund binder.

Learning insight: Every successful refund file has three elements — precision, documentation, and a CPA who knows how to present both.

Why Mackisen CPA Montreal

Mackisen CPA Montreal is one of Québec’s leading firms for GST/HST and QST refund verification and audit defense. Our bilingual CPAs combine 35 years of tax, accounting, and compliance experience to prepare refund files that meet every CRA criterion. We work directly with Refund Integrity Centres in Ottawa, Montréal, and Shawinigan to ensure your entitlement is proven beyond doubt.

Learning insight: Refunds are not about requests — they’re about readiness. Mackisen CPA ensures your business is always ready to prove its entitlement.