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    <description>Whether input tax credit on rent of residential dwelling furnished to an employee is blocked as personal consumption or is available where the employer can demonstrate a business purpose is disputed; one view treats such use as blocked credit, another contends that employer centric business needs or workplace use place the supply outside blocked categories, with post 2019 statutory changes and the non obstante opening of the blocked credit provision creating litigation risk.</description>
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      <description>Whether input tax credit on rent of residential dwelling furnished to an employee is blocked as personal consumption or is available where the employer can demonstrate a business purpose is disputed; one view treats such use as blocked credit, another contends that employer centric business needs or workplace use place the supply outside blocked categories, with post 2019 statutory changes and the non obstante opening of the blocked credit provision creating litigation risk.</description>
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