CRA confirms that it usually does not assess the recipient for GST/HST

In response to a suggestion that CRA is starting to use s. 296(1)(b) to assess the recipient of taxable supplies (rather than the supplier) outside of an insolvency context, CRA confirmed that it “generally” will not assess the recipient, but may do so “in circumstances of potential revenue loss,” and that its “usual practice … is to look to the supplier.”

Neal Armstrong. Summary of May 2017 CPA Alberta Roundtable, GST/HST Q.2 under ETA s. 296(1)(b).