BOS CRA Rules

Rules · ITC

ITC-05 — Warning. Memorandum 8-4 is live and still uses $30/$150 throughout — see Part 4

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

Warning. Memorandum 8-4 is live and still uses $30/$150 throughout — see Part 4. The ITC page itself also carries a stale note calling the current thresholds "proposed" while printing them as live. Cite the thresholds; do not quote CRA's "proposed changes" sentence

Sources

Record

Anchor ID
ITC-05 (permanent)
Jurisdiction
FED
Section
2.5 Input tax credits and documentation
Verified
2026-08-27 — by a person, against the source
Review cycle
legislative