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Input tax credits

As a GST/HST registrant, you may recover the GST/HST you paid or owe on purchases and expenses related to your commercial activities by claiming input tax credits (ITCs) on line 106 of your GST/HST return.

Special rules apply to charities. See Input tax credits for charities.

Topics

How to calculate your ITCs New registrant
Taxable or exempt? Invoice requirements
Time limits for claiming ITCs Simplified method to claim input tax credits (ITCs)
What happens to your previously claimed ITCs when closing a GST/HST account? Capital property
Change in use rules for capital real property Change in use rules for capital personal property
Restricted ITCs - Ontario and British Columbia Temporary recaptured input tax credits (RITCs) requirement - Ontario and British Columbia
What to do if you incorrectly reported recaptured input tax credits (RITCs)?
How to modify a previously filed GST/HST return.

Electronic filing

Most GST/HST registrants will be required to file their GST/HST returns electronically for all reporting periods that end on or after July 1, 2010. For more information, see Mandatory electronic filing for most GST/HST registrants.

Forms and publications

Date Modified: 2011-03-10

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