General eligibility rules .: Rv3-1/8-1-2005E-PDF
"This memorandum of Chapter 8 cancels and replaces GST Memorandum 400, Input Tax Credits and GST Memorandum 400-1-1, Full Input Tax Credits. Changes have not been side-barred. This memorandum explains the function of input tax credits in the operation of the goods and services tax/harmonized sales tax (GST/HST). It outlines the general eligibility rules that apply when claiming input tax credits under the Excise Tax Act (the Act)"--p. [1].
Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.832245&sl=0
| Department/Agency | Canada Revenue Agency. |
|---|---|
| Title | General eligibility rules . |
| Series title | GST/HST memoranda series |
| Publication type | Series - View Master Record |
| Language | [English] |
| Other language editions | [French] |
| Format | Electronic |
| Electronic document | |
| Note(s) | Issued also in French under title: Règles générales d'admissibilité. Caption title. "May 2005". Chapter 8.1 of the GST/HST memoranda series. |
| Publishing information | [Ottawa] :Canada Revenue Agency,2005. |
| Description | 19 p. |
| Catalogue number |
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| Subject terms | Goods and services tax Harmonized sales tax |
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