Restrictions

You cannot claim input tax credits (ITC) or input tax refunds (ITR) for tax-exempt sales.

Similarly, you cannot claim ITCs or ITRs in respect of goods and services acquired for personal use. Likewise you cannot claim ITCs and ITRs with respect to membership fees or dues paid to an association whose main purpose is to provide recreational, dining or sporting facilities (such as fitness clubs, golf clubs, and hunting and fishing clubs).

ITCs or ITRs cannot be claimed for salaries, wages, interest, dividends, municipal taxes, provincial taxes (other than the QST), federal taxes (other than the GST), most fees, fines and contributions either as they are not subject to GST or QST.

• Large Businesses
• Financial Institutions