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008170404s2008    onc    #o    f000 0 eng d
040 |aCaOODSP|beng
043 |an-cn---
0861 |aRv3-1/8-2-2008E-PDF
24510|aGeneral restrictions and limitations |h[electronic resource].
260 |a[Ottawa] : |bCanada Revenue Agency, |c2008.
300 |a21 p.
4901 |aGST/HST memoranda series
500 |aIssued also in French under title: Restrictions générales.
500 |aCaption title.
500 |a"March 2008."
500 |aChapter 8.2 of the GST/HST memoranda series.
520 |a"This memorandum of Chapter 8 cancels and replaces GST Memorandum 400-2, Restrictions – General, and paragraphs 8, 9, 10, 15 and 16 of GST Memorandum 400-3-5, Property and Services for Non-Financial Institutions. This memorandum sets out the rules respecting the general restrictions and limitations that apply when claiming input tax credits under the Excise Tax Act (the Act)"--p. [1].
69207|2gccst|aGoods and services tax
69207|2gccst|aHarmonized sales tax
7102 |aCanada Revenue Agency.
77508|tRestrictions générales |w(CaOODSP)9.834710
830#0|aGST/HST memoranda series (Online)|w(CaOODSP)9.832238
85640|qPDF|s318 KB|uhttps://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-1-8-2-2008-eng.pdf