We are often asked about “accommodation invoices”, and what the CRA is talking about when speaking about these types of invoices.
This is predominantly a term that is used in the GST context but is not defined anywhere in the Excise Tax Act (i.e., the GST legislation) or relatively speaking anywhere in any published CRA administrative document.
But CRA does disclose what it means by “Accommodation Invoices” when it comes time to assess wary taxpayers: