TERMIUM Plus®

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FULL INPUT TAX CREDIT [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2007-09-17

English

Subject field(s)
  • Taxation
DEF

Taxable(including zero-rated) sales by all sectors are eligible for full rebate of tax paid on associated inputs through the input tax credit mechanism.

OBS

Certain sectors are also eligible for rebates of a portion of the GST paid on inputs into exempt sales.

French

Domaine(s)
  • Fiscalité
DEF

Les ventes taxables (y compris les ventes détaxées) effectuées par tous les secteurs de l'économie donnent droit à un remboursement total de la taxe payée sur les intrants correspondants grâce au mécanisme de crédit de taxe sur intrants.

OBS

Certains secteurs ont également droit à un remboursement d'une partie de la TPS payée sur les achats qui entrent dans la vente de biens ou de services exonérés.

Spanish

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