ARTICLE · 26 JULY 2019

What's In A Name? The CRA Disallows ITCs If A Business Name Does Not Match

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According to the Canada Revenue Agency ("CRA"), the Canadian tax authority for goods and services tax ("GST") and harmonized sales tax ("HST"), a name is important.

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Cyndee Todgham Cherniak

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According to the Canada Revenue Agency ("CRA"), the Canadian tax authority for goods and services tax ("GST") and harmonized sales tax ("HST"), a name is important. A rose by any other name does not claim input tax credits ("ITCs"). You have to know your client/customer's name.

One of the top GST/HST audit issues and reason for disallowing ITCs is the name of a supplier or a recipient on an invoice does not match the CRA's records. A person is able to claim input tax credits if they are registered for GST/HST purposes and are engaged in commercial activities and they pay GST/HST to a supplier for goods and/or services. When the CRA conducts an audit, they may disallow ITCs claimed by the person and issue an assessment for the amount claimed as ITCs, penalties and interest.

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