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Notes on GST/HST, accounting records and back-office systems for Ontario small businesses. Every factual claim is cited to a primary source, usually the CRA's own publications, so you can check it rather than take our word for it.

GST/HST · Importers 26 August 2026 9 min

Who can actually claim the GST you paid at the border

Being named importer of record does not, by itself, entitle you to the input tax credit. The CRA applies a de facto importer test instead. Here is the rule, the four ways it goes wrong in small-business books, and how to check yours in ten minutes.

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Why these are sourced

Keplar's whole argument is that a confident wrong answer is worse than no answer, because somebody acts on it. That has to apply to our own writing too. If you find something here that is wrong or out of date, tell us at info@keplar.ca and we will correct it.