ITC-01 — Documentary thresholds are under $100 / $100 to $499.99 / $500 or more

Current — Verified against the live source. Safe to cite.

Documentary thresholds are under $100 / $100 to $499.99 / $500 or more, set by s.3 of the Input Tax Credit Information (GST/HST) Regulations, SOR/91-45. They replaced the old $30/$150 thresholds effective 20 April 2021. The change was enacted late and applies retroactively: the amending provision is 2024, c. 15, s. 142 (Fall Economic Statement Implementation Act, 2023 — Bill C-59), royal assent 20 June 2024, and CRA states in Excise and GST/HST News No. 118 that the new thresholds are "effective April 20, 2021." For a catch-up engagement covering 2021–2024, apply $100/$500 to purchases from 20 April 2021 onward, and $30/$150 to purchases before that date. Beware the consolidation trap: the Justice point-in-time versions of SOR/91-45 run 2014-10-31 to 2024-06-19 and 2024-06-20 onward, because a consolidation records when an amendment came into force, not the period it applies to. Reading the timeline off the consolidation alone gives the wrong answer by three years

legislation, not in the local library — living page, not mirrored by design

Sources

SOR/91-45, s.3 (primary)
News 118 (primary) · local copy
Input tax credits (primary)

Record

Anchor ID: ITC-01 (permanent)
Jurisdiction: FED
Section: 2.5 Input tax credits and documentation
Verified: 2026-08-27 — by a person, against the source
Review cycle: legislative

Changes mentioning ITC-01

Date Change

28 Aug 2026

Date	Change
28 Aug 2026	ITC-01 restored — the previous day's correction was itself wrong. The 20 April 2021 date was right. CRA states in Excise and GST/HST News No. 118 (January 2025) that the $100/$500 thresholds are "effective April 20, 2021"; 2024, c. 15, s. 142 enacted the change on 20 June 2024 and applies it retroactively. The 27 Aug correction reasoned from the Justice point-in-time consolidation, whose version boundaries record coming into force, not the period a provision applies to — that inference was invalid. ITC-01 now carries the date, the enacting provision, the retroactivity, and explicit 2021–2024 catch-up guidance. Flag back to `Current`. Part 5 row updated to match. Standing lesson: a consolidation timeline cannot establish an application rule. For any date, the authorities are the amending Act's application provision and CRA's own statement of it — not the point-in-time index
28 Aug 2026	Corrected ITC-01 (Part 2). Previously stated the $100/$500 thresholds were effective 20 April 2021. Now cites s.3 of SOR/91-45 as the authority and attributes the change to 2024, c. 15, s. 142 (Regulations last amended 2024-06-20). No 2021 instrument appears in the amendment history; Budget 2021 proposed the increase, enactment appears to be June 2024. Retroactive application unconfirmed. Flag split to Current (amounts) · Unconfirmed (effective date). The matching Part 5 row was carrying the same 2021 date and has had it removed

ITC-01 restored — the previous day's correction was itself wrong. The 20 April 2021 date was right. CRA states in Excise and GST/HST News No. 118 (January 2025) that the $100/$500 thresholds are "effective April 20, 2021"; 2024, c. 15, s. 142 enacted the change on 20 June 2024 and applies it retroactively. The 27 Aug correction reasoned from the Justice point-in-time consolidation, whose version boundaries record coming into force, not the period a provision applies to — that inference was invalid. ITC-01 now carries the date, the enacting provision, the retroactivity, and explicit 2021–2024 catch-up guidance. Flag back to Current. Part 5 row updated to match. Standing lesson: a consolidation timeline cannot establish an application rule. For any date, the authorities are the amending Act's application provision and CRA's own statement of it — not the point-in-time index

28 Aug 2026

Corrected ITC-01 (Part 2). Previously stated the $100/$500 thresholds were effective 20 April 2021. Now cites s.3 of SOR/91-45 as the authority and attributes the change to 2024, c. 15, s. 142 (Regulations last amended 2024-06-20). No 2021 instrument appears in the amendment history; Budget 2021 proposed the increase, enactment appears to be June 2024. Retroactive application unconfirmed. Flag split to Current (amounts) · Unconfirmed (effective date). The matching Part 5 row was carrying the same 2021 date and has had it removed

The full changelog