A partner cannot claim ITCs for partnership-related expenses incurred before the partnership’s formation

ETA s. 272.1(2) potentially permits a partner to claim input tax credits for expenses incurred by it in the course of partnership activities but not as agent for the partnership. CRA has intimated that this provision will not be available where the expenses in question was incurred by the partner before the formation of the partnership.

Neal Armstrong. Summary of CBAO National Commodity Tax, Customs and Trade Section – 2013 GST/HST Questions for Revenue Canada, Q. 29 ("Real Property Investment") (available with membership password at http://www.cba.org/CBA/sections_NSCTS/main/GST_HST.aspx), under ETA, s. 272.1(2).