Not Sure What to Send for a GST/HST Post-Assessment Review?

Use our evidence checklist and invoice fixes to respond with the right documents—fast and in the format CRA expects

A GST/HST Post-Assessment Review letter from the CRA can feel abrupt: you’ve already filed, and now they want more proof—or they’ve adjusted your return. This page gives HST-registered small and medium business owners in Toronto & the GTA a clear plan. You’ll see what to send, how to fix invoice gaps, when to object, and how we steady cash flow if amounts change during a dispute.

Who we are

Misir & Company is a Toronto law firm focused on Income Tax and HST/GST Appeals. We help businesses respond to post-assessment reviews, prepare evidence-driven objections, and, when needed, guide matters to Tax Court. Our office is at 880 St Clair Ave West, Toronto, ON; we support clients across the GTA by phone, or in person.

Quick primer: What is a GST/HST Post-Assessment Review?

After you file a return, CRA may run a post-assessment review to verify reported numbers—often Input Tax Credits (ITCs), large refunds, mixed-use purchases, or place-of-supply coding. It is typically lighter than a full audit, but your documents must still meet documentary requirements. If CRA isn’t satisfied, they can adjust the return and issue a Notice of Assessment or Reassessment. |

If you arrived here asking “what is GST HST notice of assessment?”, it’s the formal statement showing CRA’s calculation of your net tax for the period. If CRA changes anything later, you receive a Notice of Reassessment. Both can be challenged through a Notice of Objection.

The 24–72 hour stabilization plan

When you contact us, we focus on speed, clarity, and preserving your options.

1) Timeline check and protective steps

• Confirm the date on the review letter or (re)assessment.

• Identify the 90-day window for a Notice of Objection if an adjustment has already occurred.

• If the clock is tight, we file protective paperwork and then supplement with a complete brief.
  

2) Evidence triage

• Pull GST/HST returns, ITC schedules, general ledger, and trial balance for the periods in question.

• Collect invoices/receipts, bank statements, credit-card summaries, contracts, and POS/merchant reports.

• Flag gaps early and assign who will obtain the missing proofs.
  

3) Position mapping

• Define the issues list (e.g., ITCs denied for Supplier A; place-of-supply for Service B).

• Match each issue to facts, documents, and law/policy.

• Draft a short position letter in plain language for CRA and build an organized exhibit index.
  

4) Cash-flow review

• Determine what’s in dispute vs. what could be paid to limit interest.

• Where needed, plan payment arrangements or security to keep operations steady while we dispute.

What to send: the evidence checklist

Every file is different, but strong responses share a structure. Use this as your working list; we tailor it to your industry.

• Sales records: sales invoices, POS or e-commerce reports, merchant statements, and bank deposit listings.

• Purchase records for ITCs: purchase invoices/receipts with supplier legal name, GST/HST registration, invoice date/number, description, and tax charged.

• Contracts and SOWs: to show the nature of supplies and place-of-supply logic.

• Payment proof: bank/credit card statements, EFT confirmations, or cleared cheques that tie to invoices.

• Accounting extracts: GL, ITC schedule, sub-ledgers, and reconciliation notes.

• Use-of-property details: vehicle logs, mixed-use spreadsheets, or allocation memos.

• Corrections: revised invoices or supplier letters fixing document defects (e.g., missing GST number).

• Context memos: short explanations that link each exhibit to the figure CRA queried.

Common triggers—and how we resolve them

Denied ITCs due to invoice defects

Typical issue: Supplier info is incomplete; description is too vague; GST/HST number is missing; the invoice doesn’t show tax separately.Our approach: obtain corrected invoices or supplier attestations, cross-reference to payments and usage, and explain why the ITC meets the documentary requirements despite earlier defects.

Place-of-supply and mixed supplies

Typical issue: Services performed in multiple provinces; digital services; shipping addresses vs. billing addresses; exempt vs. zero-rated confusion.Our approach: map the transaction flow, identify the correct place-of-supply rule, and show how your coding aligns—with examples attached.

Unreported or misclassified revenue

Typical issue: Merchant deposits don’t match reported sales; returns/chargebacks not reconciled; tips or gift-card breakage incorrectly handled. Our approach: reconcile merchant statements to POS and bank, document adjustments, and present a clear reconciliation schedule.

Registration threshold crossed

Typical issue: Sole proprietor exceeded the small supplier threshold and CRA is reassessing prior periods. Our approach: reconstruct start dates, correct historical filings, request relief where appropriate, and design a simple compliance checklist going forward.

Responding to a Post-Assessment Review: sample workflows

Scenario A: CRA review letter, no adjustment yet

1. We prepare your document package using the checklist above.

2. We send a cover letter connecting exhibits to the queried amounts.

3. CRA reviews; if satisfied, the review closes with no change. If not, CRA may adjust and issue a Notice of Assessment/Reassessment.
   

Scenario B: Adjustment already issued

1. We analyze the impact and whether an objection is warranted.

2. If yes, we file a Notice of Objection within the 90-day window (or evaluate a late-filing extension if applicable).

3. We draft a legal brief for the Appeals Division, handle requests for more information, and negotiate a variance where the law and facts support it.

4. If CRA confirms the adjustment, we advise on Tax Court options, timelines, and budget so you can decide confidently.
   

Managing cash flow when GST/HST is in dispute

Collections on GST/HST can continue even while you object, so we plan around it.

• Prioritize what to pay. We separate amounts that are not in dispute from those we’re challenging. Paying the undisputed portion may reduce interest.

• Payment arrangements & security. Where helpful, we coordinate practical terms so operations aren’t squeezed.

• Director exposure. We explain personal liability risks early and address them in the plan.

• Fix the ongoing issue. If a coding or invoicing problem is still live, we correct it now to prevent future balances.

When to accept, when to challenge

The best outcome isn’t always a fight to the end. We’re transparent about cost/benefit.

• Challenge when documents support the claim, law and policy align, and the dollar value merits the effort.

• Accept or settle when documentation can’t be recovered or the adjustment is minor—then we document lessons and implement controls to prevent repeat issues.

Practical controls that reduce future risk

• Invoice template standards: ensure supplier legal name, address, GST/HST number, invoice number/date, description, and tax.

• Vendor onboarding checklist: collect registration details, sample invoice, and contact method for corrections.

• Monthly reconciliations: tie merchant statements → POS → GL → bank with a short variance memo.

• Mixed-use allocations: maintain spreadsheets and vehicle logs that can be produced on request.

• Close checklist: before filing a return, run an ITC evidence check—does every significant claim have an exhibit?

FAQs

What is a GST/HST Notice of Assessment?

It’s CRA’s formal notice that confirms their calculation of net tax for a reporting period. If CRA later changes that result, you receive a Notice of Reassessment. Both are reviewable through a Notice of Objection.

How long do I have to object if CRA adjusts my return?

Generally 90 days from the date CRA sent the assessment/reassessment. If you miss it, there may be a limited extension route, which we can assess quickly.

Do collections pause during a GST/HST objection?

Not automatically. Collections on GST/HST may continue even while you object. We address this at intake with a cash-flow plan and, where suitable, payment arrangements.

Can you work with my accountant or bookkeeper?

Yes. We partner with your advisor: they provide the accounting detail; we lead the legal submissions, manage Appeals dialogue, and handle Tax Court steps if needed.

Is a post-assessment review the same as an audit?

Not exactly. A post-assessment review is usually a targeted request for proof after filing. That said, post-assessment audits also exist. We tailor the response to the level of review and escalate only when necessary.

Your action plan (Toronto & the GTA)

If you’ve received a review letter

1. Save the letter and any CRA email/portal messages.

2. Collect invoices, receipts, contracts, bank/credit statements, and merchant reports for the queried period.

3. Export GL, ITC schedules, and trial balance.

4. Call 416-865-6274 or send the letter via our secure upload. We’ll map the evidence and draft the response.
   

If you’ve already been reassessed

1. Share the Notice of (Re)Assessment and CRA working papers.

2. We confirm the 90-day timeline and advise whether to object.

3. We build an exhibit-driven brief for Appeals and plan for cash-flow stability during the dispute.

Why Toronto businesses choose Misir & Company for GST/HST reviews

• Focused tax dispute work. GST/HST reviews, post-assessment responses, and objections are part of our daily practice.

• Evidence-first method. We organize documents into a decision-ready package officers can follow.

• Calm communication. You receive clear updates and practical next steps at every stage.

• Local access; flexible delivery. Based in Toronto, we serve the entire GTA in person or remotely.

• Future-proofing. We leave your team with simple controls that reduce repeat reviews.

What you’ll leave with after hiring us

• A precise evidence checklist customized to your file

• A cover letter and exhibit index that connect facts to figures

• A clear decision on accept vs. object, with deadlines protected

• A cash-flow plan for the dispute window

• If needed, a court-ready brief and step-by-step map to Tax Court

About Misir & Company

Address: 880 St Clair Ave West, Toronto, ON, Canada Phone: 416-865-6274 Website: misirandcompany.ca

Serving Toronto & the Greater Toronto Area, we guide business owners through gst/hst post assessment review, Notice of Assessment questions, objections, and appeals with practical, steady leadership.

Ready to respond with confidence?

Start with a short call. Tell us what CRA asked for and when you received the letter. We’ll confirm timelines, assemble your evidence-backed response, and protect your rights if an objection is needed.

Call 416-865-6274 or send your documents securely to begin.

Take the first step today.

Get an evidence checklist tailored to your GST/HST post assessment review, plus a clear plan for responding and, if needed, objecting—so your business stays on track.