# ITC-02 — All tiers require

**Flag: Current** — Verified against the live source. Safe to cite.

All tiers require: the supplier's or intermediary's business or trading name; the invoice date, or the date tax was paid or became payable if there is no invoice; and the total amount paid or payable

## Sources

- 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