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Posted on Sep 27, 2024

Suponga que la empresa en cuestin se dedica al 100 % a la actividad comercial y es elegible para recibir crditos fiscales por insumos GST/HST.

Para efectos de determinar CCA, el costo de capital de sus activos incluye todos los montos de GST, HST o PST que se factur sobre los montos pagados por los activos.

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