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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. .
|Department/Agency||Canada Revenue Agency.|
|Title||Calculating input tax credits|
|Series Title||GST/HST memorandum|
|Publication Type||Series - View Master Record|
|Other Language Editions||[French]|
|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.|
|Number of Pages||21 p.|
|Subject Terms||Goods and services tax, Harmonized sales tax, Excise taxes|
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