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.

Electronic filing

Most GST/HST registrants will be required to file their GST/HST returns electronically. For more information, see Mandatory electronic filing of the GST/HST return (GST34).

Video series: GST/HST Information for a New Small Business

Segment 5: What are input tax credits?

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