Published: May 23, 2023
After reviewing Canada’s GST/HST system, this article compares two of the more involved types of GST/HST fraud: (1) carousel fraud, also known as missing-trader fraud, and (2) accommodation-invoice fraud, also known as false invoicing.
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Disclaimer:
"This article provides information of a general nature only. It is only current at the posting date. It is not updated and it may no longer be current. It does not provide legal advice nor can it or should it be relied upon. All tax situations are specific to their facts and will differ from the situations in the articles. If you have specific legal questions you should consult a lawyer."
