Government of Canada / Gouvernement du Canada
Symbol of the Government of Canada

Search

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

Regulations are current to 2021-05-19 and last amended on 2014-10-31. Previous Versions

 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
Date modified: