P-138R "The Effect of Making a Joint Venture Election on a Participant's Ability to Register and Claim Input Tax Credits"

Subject to the exception provided for in subsection 141.01(7)..., where a joint venture operator and another participant (called a co-venturer)...

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S. 141.01(7) permits ITCs to be claimed notwithstanding s. 273 JV election

Where an election has been made pursuant to section 273, it would...

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