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

**Flag: 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

## Sources

- SOR/91-45, s.3 (primary): https://laws.justice.gc.ca/eng/regulations/SOR-91-45/FullText.html
- News 118 (primary): https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/news118/news118-excise-gst-hst-news-no-118.html
- Input tax credits (primary): https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/calculate-prepare-report/input-tax-credit.html

Jurisdiction: FED · Verified 2026-08-27 · Review: legislative