Yco misaddressed its invoice to Xco (also a registrant) for a taxable supply by either (i) misspelling Xco’s name, or (ii) using the name of Xco’s sole shareholder. In either case, if Xco obtains a corrected invoice from Yco, will it be accepted as “supporting documentation” as defined in s. 2 of the Input Tax Credit Information (GST/HST) Regulations? What if Xco obtains from Yco a letter confirming that Yco misaddressed the original invoice and that it should have been addressed to Xco?
CRA responded:
Where all the prescribed information as defined in section 3 of the Regulations is set out in the supporting documentation, a registrant may be able to claim an ITC in respect of a supply they acquired in the course of their commercial activity even though the invoice issued for that supply may contain errors related to the registrant name or be issued to the wrong registrant. …
If an attempt is made to remedy the [described] situation by obtaining an amended invoice in compliance with the disclosure requirements, then the CRA will accept the amended invoice as supporting documentation.
With respect to the letter from the supplier … [p]aragraph (h) … includes “any other document validly issued or signed by a registrant in respect of a supply made by the registrant on which GST/HST is paid or payable”. Consequently, a letter issued by a supplier in respect of a supply made by that supplier would qualify under this paragraph.