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Commentary

Input tax credits for capital property (Canada)


7 Canada

The definition of capital property for GST/HST purposes is based on the meaning of the term for income tax purposes and includes:

  1. Ìý

    •ÌýÌýÌýÌý any depreciable property (property that is eligible for capital cost allowance for income tax purposes); and

  2. Ìý

    •ÌýÌýÌýÌý any property that would result in a capital

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