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].

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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

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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.
Date 2008.
Number of Pages 21 p.
Catalogue Number
  • Rv3-1/8-2-2008E-PDF
Subject Terms Goods and services tax, Harmonized sales tax