A GST/HST review is holding your refund. Here is how it releases.

Why refund returns get reviewed

A GST/HST return that claims a refund is asking the CRA to send money out, and those returns are checked at a far higher rate than returns with a balance owing. A first refund claim, a refund much larger than usual, or a new registration claiming input tax credits on startup costs are the classic triggers. None of them implies wrongdoing — but the refund does not move until the review closes.

What the documentation rules actually require

Input tax credits live or die on the supplier’s paperwork. The invoice has to show the things the rules require for its size — the supplier’s GST/HST registration number chief among them. An invoice from an unregistered supplier, or one missing its registration number, is the most common reason a credit is denied even though the money was genuinely spent. Our ITC guide covers what each invoice needs.

Respond in this order

• Match each input tax credit in the period to its invoice before sending anything, so you know if one is weak.
• Verify supplier registration numbers on the CRA’s public GST/HST registry — a thirty-second check that pre-empts the most common denial.
• Send invoices plus proof of payment, organized by line, quoting the reference number, through the channel the letter names.
• If one credit cannot be supported, concede that one rather than let it hold the rest of the refund.

While the review is open

File the next period on time regardless — an open review on one period is not a reason to be late on another, and the filing deadlines keep running. If cash flow depends on the held refund, respond fast and completely: response quality, not phone calls, is what moves the queue.

General information, not tax advice. A letter’s own wording and dates govern — confirm anything that affects a decision on a free consult.