Frequently Asked Questions About the Input Tax Credit Information (GST/HST) Regulations

The Frequently Asked Questions (FAQs) below are meant to provide Canadians and businesses with basic information about the Canada Revenue Agency’s regulations. FAQ’s have only been added for some regulations - the Input Tax Credit Information (GST/HST) Regulations (SOR/91-45) were selected based on the number of visits these regulations receive on the Justice Canada website.

What is the purpose of this regulation?

These regulations provide the documentary requirements necessary to claim GST/HST input tax credits. GST/HST registrants may recover the GST/HST incurred on purchases and expenses related to their commercial activities by claiming input tax credits on their GST/HST return.

These regulations prescribe the information that a registrant must obtain before filing a return in which an input tax credit is claimed.

What are the key elements of this regulation?

These regulations prescribe the information that a registrant must obtain before filing a return in which an input tax credit is claimed.

How does this regulation affect Canadian businesses?

Canadian businesses must obtain the prescribed information in order to recover the GST/HST they incurred on their purchases and expenses by way of an input tax credit.

What is the timeline for implementation?

These regulations were registered in December 1990 and are occasionally amended on the recommendation of the Minister of National Revenue.

Where can I get more information?

• Input tax credits
• Guide RC4022, General Information for GST/HST Registrants

For more information

• Cabinet Directive on Regulatory Management
• Red Tape Reduction Action Plan
• Canada–United States Regulatory Cooperation Council

To learn about upcoming or ongoing consultations on proposed federal regulations, visit the Canada Gazette and Consulting with Canadians websites.

Date modified:

2014-12-19