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, or by claiming an ITC in the line 108 calculation if you are filing electronically.
Most GST/HST registrants will be required to file their GST/HST returns electronically. For more information, see Mandatory electronic filing for most GST/HST registrants
Forms and publications
- GST/HST Memoranda Series Chapter 8-1, General Eligibility Rules
- GST/HST Memoranda Series Chapter 8-2, General Restrictions and Limitations
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