According to the CRA, a name is important.  A rose by any other name does not claim ITCs. You have to know your client/customer.

One of the top goods and services tax (“GST”) / harmonized sales tax (“HST”) audit issues and reason for disallowing input tax credits (“ITCs”) is the name of a supplier or

Canada

smiley-vector-illustration-puzzled_X1AqT-_LLet’s face it – The United States does not have a value-added tax and does not have a federal sales tax.  The Canadian goods and services tax (“GST”) and harmonized sales tax (“HST”) are foreign in more ways than one.  With the expansion of Internet based sales into Canada, we are seeing a lot