Identifying and advising taxpayers of mistakes that have been made in preparing the GST returns including entering figures in the wrong boxes or not including all the required information. Identifying taxpayers who have business assets that they use privately but have not been making the required adjustments in respect of the private use.
In this regard, the IRD highlights the following specific areas of focus: 1.
Almost everyone has to pay GST/HST on purchases of taxable supplies of goods and services (other than zero-rated supplies).
However, Indians and some groups and organizations, such as many provincial and territorial governments, do not always pay GST/HST on their purchases.
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