General restrictions and limitations .: Rv3-1/8-2-2008E-PDF

"This memorandum of Chapter 8 cancels and replaces GST Memorandum 400-2, Restrictions – General, and paragraphs 8, 9, 10, 15 and 16 of GST Memorandum 400-3-5, Property and Services for Non-Financial Institutions. This memorandum sets out the rules respecting the general restrictions and limitations that apply when claiming input tax credits under the Excise Tax Act (the Act)"--p. [1].

Permanent link to this Catalogue record:
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Publication information
Department/Agency Canada Revenue Agency.
Title General restrictions and limitations .
Series title GST/HST memoranda series
Publication type Series - View Master Record
Language [English]
Other language editions [French]
Format Electronic
Electronic document
Note(s) Issued also in French under title: Restrictions générales.
Caption title.
"March 2008."
Chapter 8.2 of the GST/HST memoranda series.
Publishing information [Ottawa] : Canada Revenue Agency, 2008.
Description 21 p.
Catalogue number
  • Rv3-1/8-2-2008E-PDF
Subject terms Goods and services tax
Harmonized sales tax
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