CRA GST/HST Refund Review — Montreal CPA Firm Near You: Fast-Track Your Refund Release with CPA-Certified Documentation

A CRA GST/HST Refund Review happens when CRA temporarily holds your refund to verify the legitimacy of your claim. This is one of the most common audits for businesses in construction, trucking, retail, wholesale, logistics, real estate, and importing/exporting. CRA places refunds on review when they detect anomalies, supplier issues, or incomplete documentation.

Mackisen CPA Montreal specializes in fast-tracking refund releases by preparing CPA-certified refund binders, validating every supplier invoice, correcting documentation issues, and communicating directly with CRA to clear the file. We ensure your business receives its refund quickly, accurately, and without reassessments.

Legal Foundation

Excise Tax Act s.169 — governs the entitlement and documentation requirements for claiming Input Tax Credits (ITCs).
Excise Tax Act s.231.1 — authorizes CRA to review records, invoices, contracts, and bank proofs before releasing a refund.
Excise Tax Act s.299 — allows CRA to verify the validity of a refund claim prior to issuing the refund.
Case law: Northwest Company Inc. v. Canada — ITCs can be denied for incomplete invoices, even when GST/HST was paid.

Learning insight: CRA does not release refunds based on trust — only on documentation.

Why CRA Places Refunds Under Review

CRA commonly holds refunds when it detects:
• large refund amounts relative to sales
• frequent refund periods (common in construction or exporting)
• incomplete or missing invoices
• suppliers with invalid GST/HST/QST registration numbers
• cross-border purchase issues
• import transactions lacking self-assessment documentation
• industry risk factors (construction, trucking, logistics)
• inconsistencies between GST/HST filings and income-tax filings

Learning insight: Refund reviews are not accusations — they’re data-driven caution flags.

CRA GST/HST Refund Review Process

1. CRA sends a refund hold notice, requesting supporting documentation.

2. CRA audits ITCs line by line, verifying supplier invoices and payment proofs.

3. CRA validates supplier registration numbers.

4. CRA ensures purchases relate to commercial activity (not personal or exempt).

5. CRA checks for import documentation, bills of lading, or customs declarations.

6. CRA approves, reduces, or rejects the refund.

Learning insight: The faster your documentation is delivered — the faster CRA releases your refund.

Mackisen CPA’s Refund Review Defense Strategy

• prepare a CPA-certified refund binder with all mandatory elements
• verify all supplier GST/HST registration numbers
• validate invoices for ETA s.169 compliance (name, date, BN, tax, consideration)
• match invoices to bank payments, credit card statements, or e-transfers
• prepare a place-of-supply check for multi-province purchases
• reconstruct missing documentation through supplier confirmation
• prepare detailed CPA responses to CRA questions
• negotiate release, reduce adjustments, and prevent penalties

Learning insight: CRA accepts refund files that are organized like CRA files.

Common Findings in Refund Reviews

• invoices issued by unregistered suppliers
• invoices missing mandatory fields (no GST number, no date, no business name)
• unpaid invoices claimed as ITCs
• claiming GST/HST on exempt purchases (e.g., residential rent)
• misclassified place-of-supply (wrong tax rate applied)
• missing import GST self-assessment
• double-claimed ITCs across multiple periods

Learning insight: 90% of refund denials result from technical documentation failures, not tax fraud.

Real-World Results

• A logistics company received a $520,000 refund in 14 days after Mackisen CPA rebuilt its ITC documentation and verified suppliers.
• A construction firm reversed a $310,000 denial by proving subcontractor GST registration and payment evidence.
• An importer cleared a $68,000 refund hold after we supplied missing customs paperwork and corrected self-assessment entries.

Learning insight: CRA releases refunds quickly when the documentation is clean, complete, and traceable.

SEO Optimization and Educational Value

Primary keywords: CRA refund review, GST/HST refund audit, Mackisen CPA Montreal, ITC refund defense, GST refund hold
Secondary keywords: CRA documentation request, GST/HST refund release, QST refund audit, supplier verification GST, CPA tax audit support

Learning insight: Clear documentation not only wins CRA audits — it builds SEO authority through transparent, educational content.

Why Mackisen CPA Montreal

With over 35 years in GST/HST audit defense, Mackisen CPA Montreal is one of Québec’s leading authorities on refund reviews. Our bilingual CPAs understand exactly how CRA evaluates refund claims and prepare documentation in the format CRA expects, leading to fast releases and minimized adjustments.

Learning insight: Refund reviews are documentation battles — and we excel at documentation.

Call to Action

If CRA is holding your refund or has requested documentation, act immediately. Refund delays cost businesses cash flow.
Contact Mackisen CPA Montreal for refund defense, document reconstruction, and professional audit representation.
Phone: 514-276-0808 | Email: info@mackisen.com | Website: mackisen.com

Learning conclusion: CRA GST/HST Refund Reviews test documentation accuracy, supplier validity, and purchase eligibility. Mackisen CPA Montreal ensures your refund is supported, defended, and released — quickly and cleanly.