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| 02199nam 2200325za 4500 |
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| 001 | 9.835539 |
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| 003 | CaOODSP |
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| 005 | 20221107150704 |
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| 007 | cr ||||||||||| |
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| 008 | 170420s2011 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 |aRv3-2/8-6-2011E-PDF |
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| 245 | 00|aInput tax credits for holding corporations and corporate takeovers |h[electronic resource]. |
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| 260 | |a[Ottawa] : |bCanada Revenue Agency, |c2011. |
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| 300 | |a9 p. |
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| 490 | 1 |aGST/HST memorandum |
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| 500 | |aIssued also in French under title: Crédits de taxe sur les intrants – sociétés de portefeuille et prises de contrôle. |
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| 500 | |aCaption title. |
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| 500 | |a"November 2011." |
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| 500 | |a"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." |
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| 500 | |aChapter 8.6 of the GST/HST memoranda series. |
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| 520 | |a"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]. |
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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|tCrédits de taxe sur les intrants – sociétés de portefeuille et prises de contrôle |w(CaOODSP)9.835540 |
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| 830 | #0|aGST/HST memorandum.|w(CaOODSP)9.832266 |
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| 856 | 40|qPDF|s239 KB|uhttps://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-2-8-6-2011-eng.pdf |
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