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| 01599nam 2200325za 4500 |
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| 001 | 9.835531 |
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| 003 | CaOODSP |
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| 005 | 20221107150703 |
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| 007 | cr ||||||||||| |
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| 008 | 170420s2014 onc o f000 0 eng d |
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| 040 | |aCaOODSP|beng |
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| 043 | |an-cn--- |
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| 086 | 1 |aRv3-2/8-3-2014E-PDF |
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| 245 | 00|aCalculating input tax credits |h[electronic resource]. |
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| 260 | |a[Ottawa] : |bCanada Revenue Agency, |c2014. |
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| 300 | |a21 p. |
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| 490 | 1 |aGST/HST memorandum |
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| 500 | |aIssued also in French under title: Calcul des crédits de taxe sur les intrants. |
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| 500 | |aCaption title. |
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| 500 | |a"August 2014." |
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| 500 | |a"This version replaces the one dated February 2012." |
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| 500 | |aChapter 8.3 of the GST/HST memoranda series. |
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| 520 | |a"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]. |
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| 692 | 07|2gccst|aGoods and services tax |
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| 692 | 07|2gccst|aHarmonized sales tax |
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| 692 | 07|2gccst|aExcise taxes |
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| 710 | 2 |aCanada Revenue Agency. |
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| 775 | 08|tCalcul des crédits de taxe sur les intrants |w(CaOODSP)9.835533 |
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| 830 | #0|aGST/HST memorandum.|w(CaOODSP)9.832266 |
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| 856 | 40|qPDF|s157 KB|uhttps://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-2-8-3-2014-eng.pdf |
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