# ITC-04 — $500 and over adds

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

**$500 and over** adds: the buyer's name or that of an authorized agent or representative; a brief description of the property or services; and the terms of payment

## 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