translate English to French: Therefore, the service provider must pass on the documentation to the owner so that the owner, if registered for GST/HST purposes, can claim the input tax credit where the goods are for consumption, use or supply in the course of the owner’s commercial activities.
L’article 273.1 entre en vigueur le 1er janvier 2001 et s’applique aux fournitures effectuées, et aux produits importés, après 2000.