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:
 | the taxpayer has an income tax liability outstanding for another taxation year |
| the taxpayer is in debt to a federal, provincial or territorial government |
| CRA is ordered to do so under a garnishment order under the Family Orders and Agreements Enforcement Assistance Act |
| 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