Qualifying Expenses

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The qualifying expenses for which you can claim input tax credits (ITCs) and input tax refunds (ITRs) are generally those that you incurred to acquire taxable property or services for use or consumption in the course of your commercial activities.

Examples of property and services considered to be qualifying expenses are:

  • office furniture
  • computer systems
  • accountants' fees
  • taxi fares
  • machine repair costs
  • promotional items
  • tools

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