TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

INPUT TAX CREDIT [1 record]

Record 1 2007-05-15

English

Subject field(s)
  • Taxation
DEF

Employers may claim for the GST [goods and services tax] they have paid on the goods and services related to their respective business operation.

PHR

Claim input tax credit.

French

Domaine(s)
  • Fiscalité
DEF

Dans le cadre de la taxe sur les produits et services, crédit qu'obtient un inscrit à l'égard de la taxe payée ou payable sur les achats liés à son activité commerciale.

OBS

Par ce mécanisme, on s'assure qu'aucune taxe n'est incorporée dans le coût des intrants utilisés par les inscrits dans des activités commerciales.

PHR

Demander un crédit de taxe sur les intrants.

Spanish

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