In Print: Input Tax Credit Entitlement as Determined by the Courts

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Winner of the 2010 Normand Guérin Award for ‘an outstanding contribution to the advancement of commodity tax studies.’

With British Columbia and Ontario imposing GST/HST at the rate of 12% and 13% respectively, one of the most important questions taxpayers ask is whether they can recover the Good and Services Tax (GST)/Harmonized Sales Tax (HST) that they pay through claiming an input tax credit (ITC). In this In Print issue, Wilson & Partners LLP partner Brent Murray provides a detailed discussion on a number of Canadian court decisions that have addressed the issue of whether a GST registrant is entitled to claim an ITC and the relevant principles which result from the jurisprudence. These principles should assist businesses in determining whether they can recover the GST/HST that they pay or, alternatively, whether it is a cost of doing business.