Versions of s. 227(5)

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

2007-06-22 to present available View Source

Where an election made under this section by a registrant ceases to have effect, an input tax credit (other than a prescribed input tax credit) of the registrant for a reporting period of the registrant during which the election was in effect shall not be claimed by the registrant in a reporting period that begins after the election ceased to have effect.

Full text

Where an election made under this section by a registrant ceases to have effect, an input tax credit (other than a prescribed input tax credit) of the registrant for a reporting period of the registrant during which the election was in effect shall not be claimed by the registrant in a reporting period that begins after the election ceased to have effect.
2003-01-01 to 2007-06-22 View Source

Where an election made under this section by a registrant ceases to have effect, an input tax credit (other than a prescribed input tax credit) of the registrant for a reporting period of the registrant during which the election was in effect shall not be claimed by the registrant in a reporting period that begins after the election ceased to have effect.