Participating province refers to the province of Nova Scotia, New Brunswick, or Newfoundland and Labrador, Ontario, or Prince Edward Island that apply the harmonized sales tax (HST).
Participating province
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Category: Definitions
Input tax credits
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Input Tax Credit (ITC) means a credit GST/HST registrants can claim to recover the GST/HST paid or payable for property or services they acquired, imported into Canada, or brought into a participating province for use, consumption, or supply in the course of their commercial activities.