Insights · Analysis in preparation
Input Tax Credits Denied: The Documentation CRA Actually Requires
This analysis is being written to the standard the rest of this site holds to — dated, cited to primary sources, and revised when the law or CRA practice changes. It is not yet published.
What this analysis will cover
The most common reason CRA denies input tax credits is missing or invalid supplier GST/HST registration numbers — a documentation defect, not a finding of wrongdoing. This piece sets out the three documentation tiers (under $30, $30–$150, $150 and over), the supplier registry check, and how to build purchase records that hold up in an HST/GST audit.
In the meantime
The mandate this analysis supports
The question this piece addresses is already live in practice. The advisory page below sets out how it is handled today; a private consultation is the direct route for a specific matter.
This article reflects tax law and CRA administrative practice as of its publication date. It is general information, not tax, accounting, or legal advice, and reading it does not create a professional-client relationship. Figures, deadlines, and administrative positions change — obtain advice on your own facts before acting.