Tax Tips – Input Tax Credits: Making Timely Claims

In a May 31, 2018 Tax Court of Canada case, the taxpayer claimed ITCs (arising from the December 2008 quarter-end) which were previously disallowed when claimed by a related party. Within 30 days of that decision, the taxpayer claimed the ITCs on their return for the quarter ending September 30, 2015.Taxpayer losesITCs must be claimed […]
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