ARTICLE · 29 MAY 2026
When businesses face unpaid invoices, section 231 of the Excise Tax Act offers a pathway to recover GST/HST previously remitted on uncollectible debts. However, as a recent Tax Court decision demonstrates, this relief comes with strict technical requirements that must be meticulously followed. Understanding these conditions and avoiding common pitfalls is essential for businesses seeking to maximize their tax recovery on bad debts.
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