# ITC-03 — $100 and over adds

**Flag: 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

- 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