Law360 Canada (October 14, 2022, 6:36 AM EDT) -- Appeal by the taxpayer from GST assessment of $38,998 based on identifying unreported sales for the reporting periods from 2014 to 2016. The appellant argued that the amount of tax assessed was inflated because the Minister included service estimates and non-business-related deposits, following a deposit analysis of the two shareholders’ personal bank accounts, as unreported sales revenue. The Minister conceded that GST/HST collectible should be reduced by $8,902. The appellant was in the business of repairing vehicles, selling vehicle parts and supplies, and selling a small number of vehicles. During the Reporting Periods, the appellant used a point-of-sale (POS) automotive shop management software system, Invomax to keep track of its sales. The appellant’s accountant testified that his office prepared the quarterly returns using information obtained over the telephone. He stated that they would assume the information was correct because it was being provided by the appellant’s directors. Reviewing deposits made to the two shareholders’ bank accounts was done as part of the CRA audit....