BOS CRA Rules

Rules · ITC

ITC-03 — $100 and over adds

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

$100 and over adds: an indication of the total GST/HST charged, or that the amount is tax-included at the applicable rate; the status of each supply where the invoice mixes taxable and exempt items; and the supplier's or intermediary's GST/HST registration number

Sources

Record

Anchor ID
ITC-03 (permanent)
Jurisdiction
FED
Section
2.5 Input tax credits and documentation
Verified
2026-08-27 — by a person, against the source
Review cycle
legislative