Assertion: real property | /r/UsedFor | supply
Facets:
value: in the course of commercial activities
type: TEMPORAL
Source sentences:
text: Input tax credits (ITCs) may be claimed by a registered person with respect to GST/HST paid or payable by the person in respect of the costs of acquiring, importing, bringing into a participating province, improving, leasing or operating real property to the extent that the real property is for use or supply in the course of commercial activities.