Memorandum 8-1 [8.1] "General Eligibility Rules" 10 May 2005

27. Where property or a service is consumed or used partly in the course of a person's commercial activities and partly in its non-commercial...

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Claim independent of s. 225(4)(a) limitations

87. Where the supplier fails to charge tax to a person (including a specified person) before the end...

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Implicit application of s. 296(2.1) where tax incorrectly charged and claimed as ITC

60. Where a person pays an amount as tax, or on account of...

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