Input Tax Credit Information (GST/HST) Regulations

3 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.