Input tax credits for holding corporations and corporate takeovers: Rv3-2/8-6-2011E-PDF

"This memorandum discusses the provisions of section 186 of the Excise Tax Act (the Act), which are special case provisions under Division II, Imposition of Tax. If the conditions in section 186 are satisfied, certain inputs acquired, imported or brought into a participating province by a corporation are deemed for purposes of determining input tax credits (ITCs) to have been acquired for use in the course of that corporation’s commercial activities"--p. [1].

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Department/Agency Canada Revenue Agency.
Title Input tax credits for holding corporations and corporate takeovers
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: Crédits de taxe sur les intrants – sociétés de portefeuille et prises de contrôle. Caption title. "November 2011." "This section of Chapter 8 cancels and replaces GST Memorandum 700-5-6, Input Tax Credits for Holding Companies,Takeovers and Multi-tiered Corporations dated December 9, 1991. It also incorporates the information from the following GST/HST policy statements: P-023, Interpretation of “All or Substantially All”, P-137, Availability of ITCs to Holding Corporations on Cost of Acquisition, P-196, Whether Administrative Overhead Costs Fall Under Subsection 186(1) of the Excise Tax Act." Chapter 8.6 of the GST/HST memoranda series.
Date 2011.
Number of Pages 9 p.
Catalogue Number
  • Rv3-2/8-6-2011E-PDF
Subject Terms Goods and services tax, Harmonized sales tax, Excise taxes