It Doesn’t Have to be Issued by the Vendor: Tax Court Confirms Satisfactory Input Tax Credit Documentation.
As with other value-added taxes, the Canadian GST/HST is an invoice-driven tax. Tax is generally payable on the earlier of when the consideration for the supply is paid and when it becomes due, the latter of which generally falls on the invoice date. However, the Tax Court of Canada (the “Court”) in the “CFI Funding Trust”-case held that an invoice issued by the supplier is not necessary to claim an input tax credit. Rather, the Court was satisfied by the fact that the registrant was able to provide all of the prescribed information required by the ITC Support Rules.
Source: McCarthy Tetrault
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