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T (ITC) earned during the tax year to claim a deduction against Part I tax payable to claim a refund of credit earned during the current tax year to claim a carryforward of credit from previous tax years to transfer a credit following an amalgamation or the wind-up of a subsidiary, as described under subsections 87(1) and 88(1) to request a credit carryback to one or more previous years if you are subject to a recapture of ITC Unless otherwise stated, all legislative.

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