TERMIUM Plus®

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

RECAPTURE RULE [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 1997-08-22

English

Subject field(s)
  • Taxation
CONT

If the reimbursement is paid to the individual in respect of tax paid for food, beverages, and entertainment, the 50% recapture rule may apply when using the 6/106 or 14/114 factor to calculate the registrant's input tax credit entitlement.

French

Domaine(s)
  • Fiscalité
CONT

Si le remboursement que l'inscrit verse au particulier se rapporte à la taxe payée sur des aliments, des boissons et des divertissements, la règle sur la récupération de 50 % peut s'appliquer lorsque l'inscrit utilise le facteur 6/106 ou 14/114 pour calculer le crédit de taxe sur les intrants auquel il a droit.

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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