Musical instruments

You can claim an ITC for a musical instrument if you are an individual or a partner in a partnership registered for GST/HST and you use the musical instrument for employment purposes or in a business carried on by the partnership. To claim your ITCs, you can follow the general rules under capital personal property.

Example
You use a musical instrument 40% as an employee and 25% for self-employment. You add 40% with 25% to get 65%. You are treated as having use the musical instrument primarily (more than 50%) for use in your commercial activity even if the musical instrument is use for employment. You are entitled to a full input tax credit for any GST/HST paid on the purchases of the musical instrument.

Forms and publications

• Guide RC4022, General Information for GST/HST Registrants