An exporter was eating the tax on its Canadian costs. We registered and filed refunds to recover input tax credits.
A business selling mostly to foreign customers was not registered for GST/HST and could not recover the tax on its Canadian expenses. We registered it, confirmed the exports were zero-rated, and filed regular returns that recovered the input tax credits on operating costs, turning a cost into recovered cash.
Registration is mandatory once taxable supplies pass $30,000 over four consecutive calendar quarters. Input tax credits require documentation that scales with invoice size.
Why it bites: Unmatched input tax credits are the first thing disallowed in a sales-tax review, and the assessment covers every period reviewed.
A T1 adjustment can reach back ten calendar years, and ReFILE handles most changes without a paper T1-ADJ.
Why it bites: Most missed refunds are still recoverable years later. Very few taxpayers go back and look.
Every engagement above was priced as a fixed fee agreed before the work started, and paid only once the client had reviewed the result. If any of this looks like your situation, the first step is a free 15-minute call — we will tell you plainly whether there is anything worth doing.
Reviewed by Udit Gupta, Founder and Tax Accountant for the 2025 tax year. This case study is based on a real client engagement handled by Tax Filings Canada; the client's name and identifying details have been changed. Outcomes depend on your own facts.
Sources. CRA — GST/HST for businesses · CRA — GST/HST rates by province · Income Tax Act (Justice Laws Website)
