GST which obviously has been erroneously billed must still be remitted

A supplier erroneously generates an invoice including GST for a non-existent supply, and the "recipient" of course refuses to pay.  In CRA’s view, this GST must be included in the supplier’s monthly GST remittance, as ETA s. 225(1) "requires every person to include in its net tax calculation all amounts that became collectible."  This is an odd interpretation of "collectible."

Neal Armstrong.  Summary of CBAO National Commodity Tax, Customs and Trade Section – 2013 GST/HST Questions for Revenue Canada, Q. 36. ("ETA 169/225") (available with membership password at http://www.cba.org/CBA/sections_NSCTS/main/GST_HST.aspx) under ETA – s. 225(1).