Purchases and expenses for which you cannot claim ITCs

There are some purchases and expenses for which you cannot claim an input tax credit (ITC) such as:

• certain capital property (for more information, see ITCs for capital property);
• taxable goods and services bought or imported to make supplies of exempt goods and services;
• membership fees or dues to any club whose main purpose is to provide recreation, dining, or sporting facilities (including fitness clubs, golf clubs, and hunting and fishing clubs), unless you acquire the memberships to resell in the course of your business;
• goods or services you bought or imported for your personal use, consumption, or enjoyment; and
• any goods and services for which GST/HST was not paid.

Forms and publications

• Guide RC4022, General Information for GST/HST Registrants
• GST/HST Memoranda Series Chapter 8-1, General Eligibility Rules
• GST/HST Memoranda Series Chapter 8-2, General Restrictions and Limitations

Date modified:

2013-04-12