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General restrictions and limitations .: Rv3-1/8-2-2008E-PDF

"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].

Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.834703&sl=0

Publication information
Department/Agency
  • Canada Revenue Agency.
TitleGeneral restrictions and limitations .
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: Restrictions générales.
  • Caption title.
  • "March 2008."
  • Chapter 8.2 of the GST/HST memoranda series.
Publishing information
  • [Ottawa] : Canada Revenue Agency, 2008.
Description21 p.
Catalogue number
  • Rv3-1/8-2-2008E-PDF
Subject terms
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