00000nam 2200000za 4500 9.834703 CaOODSP 20221107150508 cr ||||||||||| 170404s2008 onc #o f000 0 eng d CaOODSP eng n-cn--- Rv3-1/8-2-2008E-PDF General restrictions and limitations [electronic resource]. [Ottawa] : Canada Revenue Agency, 2008. 21 p. GST/HST memoranda series Issued also in French under title: Restrictions générales. Caption title. "March 2008." Chapter 8.2 of the GST/HST memoranda series. "This memorandum of Chapter 8 cancels and replaces GST Memorandum 400-2, Restrictions – General, and paragraphs 8, 9, 10, 15 and 16 of GST Memorandum 400-3-5, Property and Services for Non-Financial Institutions. This memorandum sets out the rules respecting the general restrictions and limitations that apply when claiming input tax credits under the Excise Tax Act (the Act)"--p. [1]. gccst Goods and services tax gccst Harmonized sales tax Canada Revenue Agency. Restrictions générales (CaOODSP)9.834710 GST/HST memoranda series (Online) (CaOODSP)9.832238 PDF 318 KB https://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-1-8-2-2008-eng.pdf