CRA states that an invoice addressed to the wrong person can be corrected for GST/HST purposes with a letter confirming this
CRA indicated that where an invoice has named the wrong person as the recipient of a taxable supply, this can be corrected by obtaining an amended invoice from the supplier or by obtaining a letter from it confirming the name of the recipient to whom the invoice should have been addressed. Although not discussed, it is helpful that CRA did not state that the original invoice must be reversed by a credit note complying with ETA s. 232(3)(a) and the Credit Note and Debit Note Information (GST/HST) Regulations.
Neal Armstrong. Summary of 23 March 2017 CBA Commodity Taxes Roundtable, Q.19 under Input Tax Credit Information (GST/HST) Regulations - s. 2 – supporting documentation.