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INPUT TAX CREDIT ENTITLEMENT [2 records]
Record 1 - internal organization data 1997-08-22
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- recapture rule
1, record 1, English, recapture%20rule
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 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. 1, record 1, English, - recapture%20rule
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- règle sur la récupération
1, record 1, French, r%C3%A8gle%20sur%20la%20r%C3%A9cup%C3%A9ration
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 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. 1, record 1, French, - r%C3%A8gle%20sur%20la%20r%C3%A9cup%C3%A9ration
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1989-10-04
Record 2, English
Record 2, Subject field(s)
- Taxation
Record 2, Main entry term, English
- input tax credit entitlement
1, record 2, English, input%20tax%20credit%20entitlement
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 OBS
Terms extracted from "Goods and Services Tax-Technical Paper", 1989. 1, record 2, English, - input%20tax%20credit%20entitlement
Record 2, French
Record 2, Domaine(s)
- Fiscalité
Record 2, Main entry term, French
- droit au crédit de taxe sur intrants
1, record 2, French, droit%20au%20cr%C3%A9dit%20de%20taxe%20sur%20intrants
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 OBS
Termes tirés de : "Taxe sur les produits et services - Document technique, 1989". 1, record 2, French, - droit%20au%20cr%C3%A9dit%20de%20taxe%20sur%20intrants
Record 2, Spanish
Record 2, Textual support, Spanish
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