Documentary requirements for claiming input tax credits .: Rv3-2/8-4-2012E-PDF

"This memorandum explains the documentary and information requirements that registrants must provide to their customers to satisfy the disclosure provisions of the Excise Tax Act as well as the documentary requirements that registrants must satisfy to substantiate claims for input tax credits (ITCs). It also examines the conditions under which the Canada Revenue Agency (CRA) may grant exemptions to the documentary requirements"--p. [1].

Permanent link to this Catalogue record:
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Publication information
Department/Agency Canada Revenue Agency.
Title Documentary requirements for claiming input tax credits .
Series title GST/HST memorandum
Publication type Series - View Master Record
Language [English]
Other language editions [French]
Format Electronic
Electronic document
Note(s) Issued also in French under title: Documents requis pour demander des crédits de taxe sur les intrants.
Caption title.
"August 2012."
"This version replaces GST Memorandum 400-1-2, Documentary Requirements."
Chapter 8.4 of the GST/HST memoranda series.
Publishing information [Ottawa] : Canada Revenue Agency, 2012.
Description 17 p.
Catalogue number
  • Rv3-2/8-4-2012E-PDF
Subject terms Goods and services tax
Harmonized sales tax
Excise taxes
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