| 000 | 00000nam 2200000za 4500 |
| 001 | 9.832245 |
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| 003 | CaOODSP |
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| 005 | 20221107145933 |
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| 007 | cr ||||||||||| |
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| 008 | 170426s2005 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 |aRv3-1/8-1-2005E-PDF |
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| 245 | 00|aGeneral eligibility rules |h[electronic resource]. |
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| 260 | |a[Ottawa] :|bCanada Revenue Agency,|c2005. |
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| 300 | |a19 p. |
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| 490 | 1 |aGST/HST memoranda series |
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| 500 | |aIssued also in French under title: Règles générales d'admissibilité. |
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| 500 | |aCaption title. |
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| 500 | |a"May 2005". |
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| 500 | |aChapter 8.1 of the GST/HST memoranda series. |
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| 520 | |a"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]. |
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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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| 710 | 2 |aCanada Revenue Agency. |
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| 775 | 08|tRègles générale d'admissibilité |w(CaOODSP)9.832263 |
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| 830 | #0|aGST/HST memoranda series (Online)|w(CaOODSP)9.832238 |
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| 856 | 40|qPDF|s93 KB|uhttps://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-1-8-1-2005-eng.pdf |
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