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. .
|Department/Agency||Canada Revenue Agency.|
|Title||Documentary requirements for claiming 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: 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.|
|Number of Pages||17 p.|
|Subject Terms||Goods and services tax, Harmonized sales tax, Excise taxes|
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