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Calculating input tax credits .: Rv3-2/8-3-2014E-PDF

"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].

Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.835531&sl=0

Publication information
Department/Agency
  • Canada Revenue Agency.
TitleCalculating input tax credits .
Series title
  • GST/HST memorandum
Publication typeMonograph - View Master Record
Language[English]
Other language editions[French]
FormatDigital text
Electronic document
Note(s)
  • 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.
Publishing information
  • [Ottawa] : Canada Revenue Agency, 2014.
Description21 p.
Catalogue number
  • Rv3-2/8-3-2014E-PDF
Subject terms
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