General eligibility rules: Rv3-1/8-1-2005E-PDF
"This memorandum of Chapter 8 cancels and replaces GST Memorandum 400, Input Tax Credits and GST Memorandum 400-1-1, Full Input Tax Credits. Changes have not been side-barred. This memorandum explains the function of input tax credits in the operation of the goods and services tax/harmonized sales tax (GST/HST). It outlines the general eligibility rules that apply when claiming input tax credits under the Excise Tax Act (the Act)"--p. .
|Department/Agency||Canada Revenue Agency.|
|Title||General eligibility rules|
|Series Title||GST/HST memoranda series|
|Publication Type||Series - View Master Record|
|Other Language Editions||[French]|
|Electronic Document|| |
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|Note||Issued also in French under title: Règles générales d'admissibilité. Caption title. "May 2005". Chapter 8.1 of the GST/HST memoranda series.|
|Number of Pages||19 p.|
|Subject Terms||Goods and services tax, Harmonized sales tax|
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