CRA confirms that auditors must submit unclaimed GST/HST rebates for processing effective the return due date for the audited reporting period

In confirming that ETA s. 296(2.1) requires CRA auditors to allow GST/HST unclaimed rebates as a deduction from assessments of net tax, CRA stated:

Current audit procedures require the auditor to verify the validity of the unclaimed rebate and, if the rebate claim is valid, to send the rebate claim to be keyed into our system and processed with an effective date that is the same as the due date of the registrant's return for the reporting period under audit.

Neal Armstrong. Summary of 27 February 2020 CBA Roundtable, Q.9 under s. 296(2.1).