00000nam 2200000za 4500 9.832245 CaOODSP 20221107145933 cr ||||||||||| 170426s2005 onc #o f000 0 eng d CaOODSP eng n-cn--- Rv3-1/8-1-2005E-PDF General eligibility rules [electronic resource]. [Ottawa] : Canada Revenue Agency, 2005. 19 p. GST/HST memoranda series Issued also in French under title: Règles générales d'admissibilité. Caption title. "May 2005". Chapter 8.1 of the GST/HST memoranda series. "This memorandum of Chapter 8 cancels and replaces GST Memorandum 400, Input Tax Credits and GST Memorandum 400-1-1, Full Input Tax Credits. Changes have not been side-barred. This memorandum explains the function of input tax credits in the operation of the goods and services tax/harmonized sales tax (GST/HST). It outlines the general eligibility rules that apply when claiming input tax credits under the Excise Tax Act (the Act)"--p. [1]. gccst Goods and services tax gccst Harmonized sales tax Canada Revenue Agency. Règles générale d'admissibilité (CaOODSP)9.832263 GST/HST memoranda series (Online) (CaOODSP)9.832238 PDF 93 KB https://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-1-8-1-2005-eng.pdf