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Calculating input tax credits: Rv3-2/8-3-2014E-PDF

"This memorandum explains the general method for calculating input tax credits (ITCs) as provided for under the Excise Tax Act (Act). It sets out the requirement to apportion goods and services between commercial and non-commercial activities, and outlines methods for doing so. It also explains the rules affecting ITCs in respect of improvements to capital property as well as those for leases and ongoing services"--p. [1].

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Department/Agency Canada Revenue Agency.
Title Calculating input tax credits
Series Title GST/HST memorandum
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: Calcul des crédits de taxe sur les intrants. Caption title. "August 2014." "This version replaces the one dated February 2012." Chapter 8.3 of the GST/HST memoranda series.
Date 2014.
Number of Pages 21 p.
Catalogue Number
  • Rv3-2/8-3-2014E-PDF
Subject Terms Goods and services tax, Harmonized sales tax, Excise taxes