Traduction de «input tax credit » (Anglais → Français) :

Input Tax Credit Information (GST/HST) Regulations [ Input Tax Credit Information Regulations | Regulations prescribing the information that a registrant is to obtain before filing a return in which an input tax credit is claimed ]

input tax credit [ ITC | GST input tax credit ]

Information for Financial Institutions (Allocation of Input Tax Credits)

energy input tax | fuel input tax | input tax

tax relief [ relief from taxes | tax abatement | tax advantage | tax allowance | tax concession | tax credit | tax deduction | tax reduction | Tax incentive(STW) | tax credits(UNBIS) | tax deductions(UNBIS) ]

credit for foreign tax | foreign tax credit | granting of credits for taxes paid abroad

deferred tax credit | tax credit | future income tax liability

deferred tax credit | tax credit

(4) If a particular person is entitled to claim, in respect of a supply of real property referred to in paragraph (3)(a), an input tax credit under section 193 of the Act or a rebate under section 257 of the Act, if the amount of the input tax credit or rebate exceeds the amount of the input tax credit or rebate, as the case may be, that would be determined in the absence of that paragraph and if, within one year of the time at which tax becomes payable in respect of the supply, the particular person, or another person that does not deal at arm’s length with the particular person or with which the particular person is associated, acquire ...[+++]s an interest in the property, then the particular person is deemed, to the extent of that excess, to have never been entitled to claim the input tax credit or rebate.

(b) the person is entitled to include, for the purpose of determining an input tax credit of the person in respect of the property or service, the total amount of tax under subsection 165(2) of the Act payable by the person in respect of the supply and the person would not, if the input tax credit were claimed, be required to add an amount in respect of such an input tax credit in determining its net tax for any reporting period of the person; and

22. Where an election by a registrant to determine the net tax of the registrant in accordance with any Part of these Regulations ceases at any time to have effect, every input tax credit that the registrant would have been entitled to include in determining the net tax for a reporting period of the registrant ending at or before that time, but for the fact that the registrant did not claim the input tax credit in any return under Division V filed by the registrant for a reporting period of the registrant ending at or before that time, is a prescribed input tax credit for the purposes of subsection 227(5) of the Act that the registrant m ...[+++]ay claim in a return filed for a reporting period of the registrant ending after that time.

29 (1) For the purposes of paragraph (b) of the definition “specified provincial input tax credit” in subsection 236.01(1) of the Act, a prescribed amount in respect of an amount that would be an input tax credit of a person in respect of a specified property or service attributable to tax under subsection 165(2) or section 212.1 or 218.1 of the Act or Division IV. 1 of Part IX of the Act is all of the amount that would be such an input tax credit if