GST/HST Registration and Remittance: Taxpayer Relief
Summary by DJB Chartered Professional Accountants
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GST/HST Registration and Remittance: Taxpayer Relief
A December 20, 2024, Federal Court case reviewed an application for judicial review of CRA’s decision denying penalty and interest relief related to the taxpayer’s failure to register for GST/HST and file GST/HST returns for the 2020 through 2022 years. CRA notified the taxpayer on June 23, 2023, that he was required to register for GST/HST. CRA issued notices of assessment on July 31, 2023, for outstanding balances for 2020, 2021, and 2022, inc…
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