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Section 169(4) of the Excise Tax Act requires a purchaser to substantiate its input tax credit (ITC) claim by obtaining information from the supplier, including the name of the supplier and the GST/HST registration number assigned to it. The Queen, the tax court agreed with CRA to deny the ITC claim in the amount of 0,000 made by Comtronic on the basis that Comtronic did not take reasonable measures to determine the validity of the GST/HST number provided by a supplier.