Neglecting to limit (restrict) meals and entertainment expenses to 50% because a company forgot to do their year-end adjustment. E&Y says to calculate your ITC BEFORE applying the provincial portion of 7/112th or 8/113th that is subject to recapture. There was no recapture of the provincial component of HST to consider in the harmonized Atlantic provinces. It applied only to Ontario (and BC when HST was in effect). In Ontario (and BC when HST was in effect), there was also recapture on telecommunication services, the purchase or lease of a licensed road vehicle weighing less than 3,000 kg, and energy not used in manufacturing or farming. ITCs were NOT allowed on dining or recreational facility membership fees or club dues.