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. .
|Department/Agency||Canada Revenue Agency.|
|Title||General restrictions and limitations|
|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: Restrictions générales. Caption title. "March 2008." Chapter 8.2 of the GST/HST memoranda series.|
|Number of Pages||21 p.|
|Subject Terms||Goods and services tax, Harmonized sales tax|
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