00000nam 2200000za 4500 9.835537 CaOODSP 20221107150704 cr ||||||||||| 170420s2012 onc o f000 0 eng d CaOODSP eng n-cn--- Rv3-2/8-4-2012E-PDF Documentary requirements for claiming input tax credits [electronic resource]. [Ottawa] : Canada Revenue Agency, 2012. 17 p. GST/HST memorandum Issued also in French under title: Documents requis pour demander des crédits de taxe sur les intrants. Caption title. "August 2012." "This version replaces GST Memorandum 400-1-2, Documentary Requirements." Chapter 8.4 of the GST/HST memoranda series. "This memorandum explains the documentary and information requirements that registrants must provide to their customers to satisfy the disclosure provisions of the Excise Tax Act as well as the documentary requirements that registrants must satisfy to substantiate claims for input tax credits (ITCs). It also examines the conditions under which the Canada Revenue Agency (CRA) may grant exemptions to the documentary requirements"--p. [1]. gccst Goods and services tax gccst Harmonized sales tax gccst Excise taxes Canada Revenue Agency. Documents requis pour demander des crédits de taxe sur les intrants (CaOODSP)9.835538 GST/HST memorandum. (CaOODSP)9.832266 PDF 111 KB https://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-2-8-4-2012-eng.pdf