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| 01708cam 2200325za 4500 |
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| 001 | 9.835537 |
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| 003 | CaOODSP |
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| 005 | 20221107150704 |
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| 007 | cr ||||||||||| |
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| 008 | 170420s2012 onc o f000 0 eng d |
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| 040 | |aCaOODSP|beng |
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| 043 | |an-cn--- |
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| 086 | 1 |aRv3-2/8-4-2012E-PDF |
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| 245 | 00|aDocumentary requirements for claiming input tax credits |h[electronic resource]. |
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| 260 | |a[Ottawa] : |bCanada Revenue Agency, |c2012. |
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| 300 | |a17 p. |
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| 490 | 1 |aGST/HST memorandum |
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| 500 | |aIssued also in French under title: Documents requis pour demander des crédits de taxe sur les intrants. |
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| 500 | |aCaption title. |
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| 500 | |a"August 2012." |
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| 500 | |a"This version replaces GST Memorandum 400-1-2, Documentary Requirements." |
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| 500 | |aChapter 8.4 of the GST/HST memoranda series. |
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| 520 | |a"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]. |
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| 692 | 07|2gccst|aGoods and services tax |
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| 692 | 07|2gccst|aHarmonized sales tax |
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| 692 | 07|2gccst|aExcise taxes |
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| 710 | 2 |aCanada Revenue Agency. |
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| 775 | 08|tDocuments requis pour demander des crédits de taxe sur les intrants |w(CaOODSP)9.835538 |
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| 830 | #0|aGST/HST memorandum.|w(CaOODSP)9.832266 |
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| 856 | 40|qPDF|s111 KB|uhttps://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-2-8-4-2012-eng.pdf |
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