Input Tax Credit Information (GST/HST) Regulations (SOR/91-45)

Regulations are current to 2014-04-02

Input Tax Credit Information (GST/HST) Regulations

SOR/91-45

EXCISE TAX ACT

Registration 1990-12-18

Regulations Prescribing the Information that a Registrant is to Obtain before Filing a Return in which an Input Tax Credit is Claimed

P.C. 1990-2755  1990-12-18

His Excellency the Governor General in Council, on the recommendation of the Minister of National Revenue, pursuant to subsections 169(4)Footnote * and 277(1)Footnote * of the Excise Tax Act, is pleased hereby to make the annexed Regulations prescribing the information that a registrant is to obtain before filing a return in which an input tax credit is claimed.

SHORT TITLE

 These Regulations may be cited as the Input Tax Credit Information (GST/HST) Regulations.

  • SOR/2000-180, s. 1.

INTERPRETATION

 In these Regulations,

“Act”

“Act” means the Excise Tax Act; (Loi)

“intermediary”

“intermediary” of a person, means, in respect of a supply, a registrant who, acting as agent of the person or under an agreement with the person, causes or facilitates the making of the supply by the person; (intermédiaire)

“provincial sales tax”

“provincial sales tax” means a tax prescribed by paragraph 3(b) of the Taxes, Duties and Fees (GST) Regulations; (taxe de vente provinciale)

“provincial sales tax paid or payable”

“provincial sales tax paid or payable” means provincial sales tax that became payable or, if it had not become payable, was paid; (taxe de vente provinciale payée ou payable)

“status”

“status” means, in respect of a supply,

  • (a) exempt,

  • (b) taxable and zero-rated, or

  • (c) taxable and not zero-rated; (catégorie)

“supporting documentation”

“supporting documentation” means the form in which information prescribed by section 3 is contained, and includes

  • (a) an invoice,

  • (b) a receipt,

  • (c) a credit-card receipt,

  • (d) a debit note,

  • (e) a book or ledger of account,

  • (f) a written contract or agreement,

  • (g) any record contained in a computerized or electronic retrieval or data storage system, and

  • (h) any other document validly issued or signed by a registrant in respect of a supply made by the registrant in respect of which there is tax paid or payable; (pièce justificative)

“tax paid or payable”

“tax paid or payable” means tax that became payable or, if it had not become payable, was paid. (taxe payée ou payable)

  • SOR/94-368, s. 2(F);
  • SOR/2000-180, s. 2.

PRESCRIBED INFORMATION

 For the purposes of paragraph 169(4)(a) of the Act, the following information is prescribed information:

  • (a) where the total amount paid or payable shown on the supporting documentation in respect of the supply or, if the supporting documentation is in respect of more than one supply, the supplies, is less than $30,

    • (i) the name of the supplier or the intermediary in respect of the supply, or the name under which the supplier or the intermediary does business,

    • (ii) where an invoice is issued in respect of the supply or the supplies, the date of the invoice,

    • (iii) where an invoice is not issued in respect of the supply or the supplies, the date on which there is tax paid or payable in respect thereof, and

    • (iv) the total amount paid or payable for all of the supplies;

  • (b) where the total amount paid or payable shown on the supporting documentation in respect of the supply or, if the supporting documentation is in respect of more than one supply, the supplies, is $30 or more and less than $150,

    • (i) the name of the supplier or the intermediary in respect of the supply, or the name under which the supplier or the intermediary does business, and the registration number assigned under subsection 241(1) of the Act to the supplier or the intermediary, as the case may be,

    • (ii) the information set out in subparagraphs (a)(ii) to (iv),

    • (iii) where the amount paid or payable for the supply or the supplies does not include the amount of tax paid or payable in respect thereof,

      • (A) the amount of tax paid or payable in respect of each supply or in respect of all of the supplies, or

      • (B) where provincial sales tax is payable in respect of each taxable supply that is not a zero-rated supply and is not payable in respect of any exempt supply or zero-rated supply,

        • (I) the total of the tax paid or payable under Division II of Part IX of the Act and the provincial sales tax paid or payable in respect of each taxable supply, and a statement to the effect that the total in respect of each taxable supply includes the tax paid or payable under that Division, or

        • (II) the total of the tax paid or payable under Division II of Part IX of the Act and the provincial sales tax paid or payable in respect of all taxable supplies, and a statement to the effect that the total includes the tax paid or payable under that Division,

    • (iv) where the amount paid or payable for the supply or the supplies includes the amount of tax paid or payable in respect thereof and one or more supplies are taxable supplies that are not zero-rated supplies,

      • (A) a statement to the effect that tax is included in the amount paid or payable for each taxable supply,

      • (B) the total (referred to in this paragraph as the “total tax rate”) of the rates at which tax was paid or payable in respect of each of the taxable supplies that is not a zero-rated supply, and

      • (C) the amount paid or payable for each such supply or the total amount paid or payable for all such supplies to which the same total tax rate applies, and

    • (v) where the status of two or more supplies is different, an indication of the status of each taxable supply that is not a zero-rated supply; and

  • (c) where the total amount paid or payable shown on the supporting documentation in respect of the supply or, if the supporting documentation is in respect of more than one supply, the supplies, is $150 or more,

    • (i) the information set out in paragraphs (a) and (b),

    • (ii) the recipient’s name, the name under which the recipient does business or the name of the recipient’s duly authorized agent or representative,

    • (iii) the terms of payment, and

    • (iv) a description of each supply sufficient to identify it.

  • SOR/2000-180, s. 3.

RELATED PROVISIONS

  • — SOR/2000-180, s. 4

      • 4. (1) Section 1 is deemed to have come into force on April 1, 1997.

      • (2) Section 2 and subsections 3(1), (2) and (4) apply to supplies made after April 23, 1996.

      • (3) Subsection 3(3) applies to supplies made after March 1997 except that, with respect to supplies made before February 1998, subparagraph 3(b)(iv) of the Regulations, as enacted by that subsection, shall be read without reference to clause (C).