--- title: "CRA GST/HST Review Letter: What to Send | EverStone CPA" url: https://www.everstonecpa.com/cra-letter-gst-review description: "A CRA GST/HST review or refund-hold letter, decoded: why refunds get held, which records answer it, and how to respond so that the refund is released." type: service-or-info updated: 2026-10-02 faq_count: 4 publisher: EverStone CPA Inc., a Chartered Professional Accountant firm registered with CPA British Columbia and CPA Alberta service_area: British Columbia, Alberta, Ontario and Manitoba language: en-CA contact: info@everstonecpa.com · https://www.everstonecpa.com/book-online --- [Home](https://www.everstonecpa.com/) [Resources](https://www.everstonecpa.com/resources) GST/HST review letter CRA letters, decoded # A GST/HST review is holding your refund. *Here is how it releases.* Updated 2 October 2026 **Quick answer:** Most GST/HST review letters follow a refund claim, which the CRA verifies before paying. Send the records behind your [input tax credits](https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4022.html): compliant supplier invoices and proof the tax was paid. The refund is released once the support is accepted. A held refund is your money waiting on a reply. [We handle GST/HST reviews](https://www.everstonecpa.com/cra-review-and-audit-support), and the response is usually documents you already have. A GST/HST review is answered with the working papers behind the return, not with the return itself. [How these are answered](https://www.everstonecpa.com/cra-review-and-audit-support), or [start with an enquiry](https://www.everstonecpa.com/book-online?service=other#enquiry-form). The order to work through it in. ## Why refund returns get reviewed Refund returns are checked far more often than those with a [balance owing](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/corporations/corporation-payments.html). Classic triggers: a first refund, an unusually large one, or a new registrant claiming [input tax credits](https://www.everstonecpa.com/blog/input-tax-credits-itc-canada-guide) on startup costs. None implies wrongdoing, but the refund waits until the review closes. ## What the documentation rules actually require Input tax credits live or die on supplier paperwork. The invoice must meet the rules for its size, chiefly showing the supplier’s GST/HST registration number; a missing number or unregistered supplier is the most common reason for denial. Our [ITC guide](https://www.everstonecpa.com/blog/input-tax-credits-itc-canada-guide) covers each requirement. ## 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; an open review is no excuse, and [the filing deadlines](https://www.everstonecpa.com/gst-filing-deadlines) keep running. If cash depends on the held refund, respond fast and completely: response quality, not phone calls, moves the queue. A GST review is a request for the detail behind a figure, so the response is only as fast as [books that can answer a GST question on demand](https://www.everstonecpa.com/bookkeeping-abbotsford). [Get My Fixed Quote](https://www.everstonecpa.com/book-online?service=other#enquiry-form)[Ask a Free Question](https://www.everstonecpa.com/quick-question) General information, not tax advice. A letter’s own wording and dates govern — confirm anything that affects a decision by [sending us an enquiry](https://www.everstonecpa.com/book-online?service=other#enquiry-form). If the review becomes a full audit, [what to expect in a GST/HST audit](https://www.everstonecpa.com/blog/gst-hst-audit-what-cra-checks) sets out what comes next. ## Common questions about GST/HST review letter **How long until my refund is released?** The review closes when the CRA accepts your support, so the fastest path is a complete, organized first response. Partial or messy responses generate follow-up letters, and each round adds weeks. [Ask about your case →](https://www.everstonecpa.com/quick-question) **Can they deny credits for someone else’s bad invoice?** Yes — the documentation requirements sit with the claimant. If a supplier’s invoice lacks its GST/HST registration number, ask the supplier for a corrected invoice; that is normal and they will have done it before. **Do I keep charging and filing GST/HST during the review?** Yes. The review concerns a past period. Collection, filing and remittance for current periods continue on their normal schedule, and staying current strengthens rather than weakens your position. **What if I already spent the refund I expected?** That is a cash-flow conversation worth having early — and part of why we recommend treating claimed refunds as unconfirmed until assessed. A CPA can also check whether the claim itself was built correctly before you respond. ## Other CRA letters, decoded Not sure which letter you have? [Start with the full list](https://www.everstonecpa.com/cra-letters) and match what yours says. One letter often follows another. These cover the ones owner-managers see most. [The CRA thinks you should be registered for GST/HST. Now what?](https://www.everstonecpa.com/cra-letter-gst-registration) [CRA pre-assessment review what to send](https://www.everstonecpa.com/blog/cra-pre-assessment-review-what-to-send) [A slip and a return disagree. Which one is wrong?](https://www.everstonecpa.com/cra-letter-t4-mismatch) [Instalment reminder](https://www.everstonecpa.com/cra-letter-instalment-reminder) [PIER report](https://www.everstonecpa.com/cra-letter-pier-report) [Personal return review](https://www.everstonecpa.com/cra-letter-t1-review) [CRA asked for backup — answering a request for information](https://www.everstonecpa.com/blog/cra-request-for-information-letter) [CRA Review and Audit Support for Canadian Businesses](https://www.everstonecpa.com/cra-review-and-audit-support) --- Source: https://www.everstonecpa.com/cra-letter-gst-review Prices: https://www.everstonecpa.com/pricing · Contact: info@everstonecpa.com · https://www.everstonecpa.com/book-online