22 March 1991 T.I. (Tax Window, No. 1, p. 7, ¶1164)

GST payable by a partner on an expense incurred by him in respect of the business of the partnership is deductible.

A GST rebate which is claimed by a partner of a partnership at the end of the 1991 calendar year in respect of expenses incurred by him personally before the end of the partnership's fiscal year ending in 1991 will not be included in his income until the year in which it is received or credited, which will be 1992 at the earliest.