Input Tax Credits: Claims and Restrictions

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Lyrics

[Verse 1]
Sarah buys supplies for her consulting firm today
Thirteen percent HST tagged on the price she'll pay
But here's the golden secret that will ease her tax burden
Input tax credits flowing back, the system's gift returning
Keep those invoices pristine, thirty dollars minimum line
Registration number printed, vendor details all align

[Chorus]
Claim it back, track it right
ITCs make your tax load light
Business use, proper proof
Documentation bulletproof
Claim it back, track it right
Ninety days to get it right

[Verse 2]
Restaurant meals get sliced in half, fifty percent's the rule
Entertainment costs the same, don't be audit's fool
Personal use gets carved away, no mixing business pleasure
Capital assets spread the credits over depreciation's measure
Passenger vehicles capped at limits, luxury's not deductible
Bad debts reverse the credits claimed, mistakes aren't so forgivable

[Chorus]
Claim it back, track it right
ITCs make your tax load light
Business use, proper proof
Documentation bulletproof
Claim it back, track it right
Ninety days to get it right

[Bridge]
Four years statute limitation
Guards against investigation
Small supplier no GST number
Credits lost like fading thunder
Supporting docs in filing order
Cross the T's, respect each border

[Verse 3]
Calculate your eligible amounts, business percentage pure
Multiply the tax components, make your calculations sure
Line 106 for current claims, adjustments get their space
Prior period corrections flow to line 109's place
Net tax owing or refund, the final calculation
Input credits fuel the engine of our business nation

[Outro]
Claim it back, track it right
Keep your records burning bright
ITCs make cash flow sing
Master this accounting thing

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