00000nam 2200000za 4500 9.835539 CaOODSP 20221107150704 cr ||||||||||| 170420s2011 onc o f000 0 eng d CaOODSP eng n-cn--- Rv3-2/8-6-2011E-PDF Input tax credits for holding corporations and corporate takeovers [electronic resource]. [Ottawa] : Canada Revenue Agency, 2011. 9 p. GST/HST memorandum Issued also in French under title: Crédits de taxe sur les intrants – sociétés de portefeuille et prises de contrôle. Caption title. "November 2011." "This section of Chapter 8 cancels and replaces GST Memorandum 700-5-6, Input Tax Credits for Holding Companies,Takeovers and Multi-tiered Corporations dated December 9, 1991. It also incorporates the information from the following GST/HST policy statements: P-023, Interpretation of “All or Substantially All”, P-137, Availability of ITCs to Holding Corporations on Cost of Acquisition, P-196, Whether Administrative Overhead Costs Fall Under Subsection 186(1) of the Excise Tax Act." Chapter 8.6 of the GST/HST memoranda series. "This memorandum discusses the provisions of section 186 of the Excise Tax Act (the Act), which are special case provisions under Division II, Imposition of Tax. If the conditions in section 186 are satisfied, certain inputs acquired, imported or brought into a participating province by a corporation are deemed for purposes of determining input tax credits (ITCs) to have been acquired for use in the course of that corporation’s commercial activities"--p. [1]. gccst Goods and services tax gccst Harmonized sales tax gccst Excise taxes Canada Revenue Agency. Crédits de taxe sur les intrants – sociétés de portefeuille et prises de contrôle (CaOODSP)9.835540 GST/HST memorandum. (CaOODSP)9.832266 PDF 239 KB https://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-2-8-6-2011-eng.pdf