For a registrant to claim an input tax credit (ITC) on a $100 invoice, the suppliers invoice must contain...For a registrant to claim an input tax credit (ITC) on a $100 invoice, the suppliers invoice must contain...

	a.	Supplier name, business number, description of the goods/services, and date.
	b.	Supplier name, business number, total invoice amount, and terms of payment.
	c.	Supplier name, business number, GST/HST rate, and registrants name if different from supplier.
	d.	Supplier name, business number, amount of GST/HST charged and date.