The Canada Revenue Agency has issued this memorandum, which sets out the rules respecting the general restrictions and limitations that apply when claiming input tax credits under the Excise Tax Act, including the restrictions that apply to club memberships, supplies for exclusive personal use, meals and entertainment and passenger vehicles.This memorandum cancels and replaces GST Memorandum 400-2, Restrictions– General, and paragraphs 8, 9, 10, 15 and 16 of GST Memorandum 400-3-5, “Property and Services for Non-Financial Institutions”.
CRA GST/HST Memorandum 8.2
CRA GST/HST Memorandum 8.2, “General Restrictions and Limitations”
Tax Development Apr 08, 2008