00000nam 2200000za 4500 9.835531 CaOODSP 20221107150703 cr ||||||||||| 170420s2014 onc o f000 0 eng d CaOODSP eng n-cn--- Rv3-2/8-3-2014E-PDF Calculating input tax credits [electronic resource]. [Ottawa] : Canada Revenue Agency, 2014. 21 p. GST/HST memorandum Issued also in French under title: Calcul des crédits de taxe sur les intrants. Caption title. "August 2014." "This version replaces the one dated February 2012." Chapter 8.3 of the GST/HST memoranda series. "This memorandum explains the general method for calculating input tax credits (ITCs) as provided for under the Excise Tax Act (Act). It sets out the requirement to apportion goods and services between commercial and non-commercial activities, and outlines methods for doing so. It also explains the rules affecting ITCs in respect of improvements to capital property as well as those for leases and ongoing services"--p. [1]. gccst Goods and services tax gccst Harmonized sales tax gccst Excise taxes Canada Revenue Agency. Calcul des crédits de taxe sur les intrants (CaOODSP)9.835533 GST/HST memorandum. (CaOODSP)9.832266 PDF 157 KB https://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-2-8-3-2014-eng.pdf