Burden of proof: claimant for input tax credit must prove eligibility under the Act to obtain the credit. Where a person asserts entitlement to input tax credit under the Act, the responsibility to establish that entitlement rests with that person; the ... Summary
Burden of proof: claimant for input tax credit must prove eligibility under the Act to obtain the credit.
Where a person asserts entitlement to input tax credit under the Act, the responsibility to establish that entitlement rests with that person; the claimant must produce the necessary proof to substantiate eligibility for input tax credit.
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