• Claiming input tax credits

    Supporting document requirements for private rulings

    This page lists the documents and information we usually need to process private rulings about the subject displayed.


    Please send the following documents and information with your private ruling application form.

    End of attention

    Claiming input tax credits

    • What did you acquire? Describe what you acquired.
    • What was the cost? Did you pay or was someone else liable to pay?
    • Is the supply to you a taxable supply?
    • Was a tax invoice issued? If so, supply a copy.
    • Is liability in question? If so, supply a copy of contracts or agreements that describe the relationships between the parties.
    • Are you registered for goods and services tax (GST)?
    • Are you required to be registered for GST? If you are unsure, are you carrying on an enterprise, and what is your annual turnover?
    • Was the purchase made in carrying on your enterprise?
    • Do you make input-taxed supplies?
    • Is the acquisition used for a private or domestic use?
      Last modified: 10 Jul 2012QC 19020