Reiss – Tax Court of Canada denies ITCs because purchases were evidenced by invoices not issued in the actual supplier’s name

Lafleur J found that because invoices received by a Quebec taxpayer, corresponding to purchases made by it, were issued in the name of suppliers it had not dealt with, the invoices did not satisfy the ETA documentary requirements, so that its ITC claims were properly denied. Although this issue arose in what appears to have been a fraudulent invoicing scheme, this finding is problematic in situations where the supplier name shown on the invoice is incorrect for innocent reasons, e.g., naming the wrong company in the vendor group of companies.

Neal Armstrong. Summary of Les Ventes et Façonnage de Papier Reiss Inc. v. The Queen, 2016 TCC 289 under Input Tax Credit Information (GST/HST) Regulations, s. 3(a).