CRA confirms that amended invoices can be issued to evidence the HST payable
CRA found that water level and flow information provided by an Ontario conservation authority (which had been designated as a municipality for HST purposes) to a municipality for the latter’s planning purposes was a taxable supply (because this type of service supplied by a municipality was not specifically enumerated in Sched. V, Pt. VI), so that the fees were subject to HST.
Regarding the documentary requirements for the recipient municipality to claim a rebate, CRA then stated:
A supplier may issue an amended invoice or an additional invoice to account for the uncollected tax and to meet the disclosure requirements in the ETA. Where there are no contractual or common law restrictions to prevent the issuance of amended or additional invoices, the … CRA … will accept that the disclosure of an amount of tax payable may be met after the fact.