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. [1].

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Department/Agency Canada Revenue Agency.
Title General eligibility rules
Series Title GST/HST memoranda series
Publication Type Series - View Master Record
Language [English]
Other Language Editions [French]
Format Electronic
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.
Date 2005.
Number of Pages 19 p.
Catalogue Number
  • Rv3-1/8-1-2005E-PDF
Subject Terms Goods and services tax, Harmonized sales tax