It Doesn’t Have to be Issued by the Vendor: Tax Court Confirms Satisfactory Input Tax Credit Documentation

As with other value-added taxes, the GST/HST is an invoice-driven tax. Subsection 168(1)^[1], for example, states that tax is generally payable on the earlier of when the consideration for the supply is paid and when it becomes due, the latter of which generally falls on the invoice date. To read more, click here.

Source McCarthy Tétrault