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
| Department/Agency | Canada Revenue Agency. |
|---|---|
| Title | General restrictions and limitations . |
| 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: Restrictions générales. Caption title. "March 2008." Chapter 8.2 of the GST/HST memoranda series. |
| Publishing information | [Ottawa] : Canada Revenue Agency, 2008. |
| Description | 21 p. |
| Catalogue number |
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| Subject terms | Goods and services tax Harmonized sales tax |
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