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| October 2016 | ||||||
| Input tax credit allocation: In defence of 'fair and reasonable' | ||||||
| Daryl Hooley, MBA, CPA, CGA, is a senior manager, Indirect Tax, in the Toronto office of Collins Barrow. | ||||||
| Recent decisions of the Tax Court of Canada (TCC) in University of Calgary v. R. and University of Alberta v. R., (the university cases) have provided some clarity for determining input tax credit (ITC) entitlements in respect of land and buildings, or improvements to such property, that are acquired for use partly to make taxable supplies and partly to make exempt supplies. | ||||||
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