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Filing Your Return  ->  GST/HST -> CRA Witholding Refund or GST/HST Credit

Can CRA Withhold my Income Tax Refund or GST/HST Credit?

Income Tax Act s. 164(2)

The answer to this is yes, Canada Revenue Agency (CRA) can withhold a refund and/or GST/HST credit, if:

bullet the taxpayer has an income tax liability outstanding for another taxation year
bullet the taxpayer is in debt to a federal, provincial or territorial government
bullet CRA is ordered to do so under a garnishment order under the Family Orders and Agreements Enforcement Assistance Act
bullet the taxpayer has any outstanding GST/HST returns from a sole proprietorship or partnership

For more detail see the CRA web page on Refunds.

Revised: January 30, 2021


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