8-3, Calculating Input Tax Credits
March 2, 2012
The following form has is available on the Canada Revenue Agency website:
8-3, Calculating Input Tax Credits
This memorandum explains the general method for calculating input tax credits (ITCs) as provided for under the Excise Tax Act (Act). It sets out the requirement to apportion goods and services between commercial and non‑commercial activities, and outlines methods for doing so. It also explains the rules affecting ITCs in respect of improvements to capital property as well as those for leases and ongoing services.
http://www.cra-arc.gc.ca/E/pub/gm/8-3/README.html
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