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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

Publication information
Department/Agency
  • Canada Revenue Agency.
TitleGeneral eligibility rules .
Series title
  • GST/HST memoranda series
Publication typeMonograph - View Master Record
Language[English]
Other language editions[French]
FormatDigital text
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.
Description19 p.
Catalogue number
  • Rv3-1/8-1-2005E-PDF
Subject terms
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