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Gradual elimination of restrictions on ITR claims by large businesses

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Under the Comprehensive Integrated Tax Coordination Agreement regarding sales tax harmonization, the Quebec government committed to phasing out the input tax refund (ITR) restrictions applicable to large businesses as of January 2018.

Read the article (in French) by Jean Lanoue, FCPA, FCA, a Member of the Technical working group on taxation and commodity taxes [+]

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