An HST/GST rebate claim will show on collections officers’ screens as a remittance deficiency if it is not timely-processed

Although s. 228(6) permits a registrant to net its rebate claim against its net tax remittance obligation, that amount will show in the system as a remittance deficiency if the rebate application is not processed by CRA within a particular time frame. However, where this occurs, collections officers are being instructed not to pursue collection of the rebate claim until it has been affirmed or denied.

Neal Armstrong. Summary of 25 February 2016 CBA Roundtable, Q. 5 under ETA s. 228(6).