May 2019 CPA Alberta CRA Roundtable, GST Session – Q.8

Policy Tabs

Summaries

Summary Under

s. 133 determines time of acquisition for ITC purposes

In finding that input tax credits can generally be claimed by a builder for invoices issued subsequent to the date of self assessment on...

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Summary Under

ITCs can be claimed by builder after s. 191(3) self-assessment date for work done before but not after that date

Can input tax credits be claimed by a builder where invoices are issued subsequent to the date of self assessment on substantial completion and...

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Summary Under

supplies acquired prior to self-supply time generate ITCs even if only invoiced later

Where a builder was invoiced, after the time that it self-assessed for the fair market value of a newly-constructed multiple unit residential...

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Summary Under

purpose of acquisition is assessed at time agreement is entered into

In finding that input tax credits can generally be claimed by a builder for invoices issued subsequent to the date of self assessment on...

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