Core Policy and Procedures Manual - Amendment Summary
June 22, 2010


Contractor's Travel Expenses

CPPM revised for CRA clarification respecting the Federal Excise Tax Act and the Canada-British Columbia Comprehensive Integrated Tax Coordination Agreement (CITCA):

C.10 Contractor's Travel Expenses - emphasizes that registered contractors are entitled to claim input tax credits on the HST portion of their travel costs and reduce expense amounts they invoice ministries. Repeals restrictions on reimbursement of HST to registered contractors, small suppliers and appointees.

Other sections restated to original and commensurate with C.10: 10.3.14 & 10.3.15

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