CRA indicates that ITCs generally can be claimed at the partner level by a single-purpose GP

ETA s. 272.1(2) generally permits a partner to claim input tax credits on inputs acquired by a partner “for consumption, use or supply in the course of [commercial] activities of the partnership but not on account of the partnership.” When asked to provide an example of the application of s. 272.1(2), CRA referred to a corporation whose only activities were as partner of a general partnership in the construction business, and which acquired equipment for use in the partnership’s construction business without any right to reimbursement.

Some may find the narrowness of this example somewhat disquieting.

Neal Armstrong. Summary of May 2016 Alberta CPA Roundtable, GST Q.2 under s. 272.1(2).