Parm Shergill, CPA
Parm spent over a decade at the Canada Revenue Agency as a GST/HST auditor before founding Brookside CPA. He has reviewed the same kinds of files CRA opens on small and mid-sized businesses, which is exactly why he knows how to defend them.
His focus is indirect tax: GST/HST audits, reviews, reassessments, and objections, the areas where exposure is highest and documentation is hardest to get right. When you work with Brookside, that experience leads your file directly.
CRA GST/HST audit help, from letter to resolution
No mystery, no jargon. Here is exactly how an engagement runs from your first call.
Review your notice
On a free 15-minute call we read your CRA correspondence and tell you where you actually stand.
Build your position
We rebuild documentation, test the ITC claims, and map your defence against the relevant provisions.
Deal with CRA
We take over communication with the auditor and present your position the way CRA expects to receive it.
Resolve or object
We push for the best result at the audit stage and file a Notice of Objection if a reassessment warrants it.
What CRA actually asks for in a GST/HST audit
Most reassessments do not come from wrongdoing. They come from documentation that does not meet the technical standard CRA applies. Here is what an auditor looks for first, drawn from years of doing exactly that work.
If any of these apply to your file, that is precisely what we organize and defend before CRA forms a position.
Valid input tax credit documentation
For each claimed ITC over the prescribed thresholds, the supplier's GST/HST registration number must appear on the invoice, along with the supplier's name, the date, and a sufficient description of what was supplied. A missing or invalid registration number is one of the most common grounds for disallowance, even on genuine business expenses.
The correct legal entity on every claim
Credits must be claimed by the registrant that actually incurred the expense. Where a personal name, a related company, or a since-dissolved entity appears on invoices, CRA frequently disallows the credit on the basis that the claimant is not the recipient of the supply.
Self-assessment on real property and imports
Builders and businesses acquiring real property or importing goods often carry self-assessment obligations under the Excise Tax Act. Auditors check whether GST/HST was correctly self-assessed and reported, an area where errors compound quickly across periods.
Consistency between returns and your books
CRA reconciles your reported sales and ITCs against your financial statements, bank deposits, and source documents. Unexplained gaps invite a deeper review, and in some cases a net-worth or deposit-based assessment if records cannot support the filed figures.
What clients say about working with Brookside
Real GST/HST audit and review engagements handled by Brookside CPA for businesses across British Columbia.
CRA GST/HST audit help: common questions answered
Every day without a plan is a day CRA builds its case.
The first conversation is free. Tell us what CRA sent you, and we will tell you exactly what to do next.