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Title
Comments to Canadian Regulations on Reporting of Restricted Input Tax Credits.
Abstract
The article offers information on the issues raised by the Tax Executives Institute Inc. (TEI) regarding the rules on restricted input tax credit (RITC) reporting in Canada. It suggests that the Canadian Department of Finance should amend the regulation to get the registrants' compliance. It adds that the Canada Revenue Agency (CRA) ahould apply an administrative tolerance for taxpayers who comply with the deadlines.