Quebec Finally Phasing Out the Input Tax Refund (“ITR”) Restrictions Applicable to Large Businesses

Commencing January 1, 2018, Large Businesses[1] in Quebec will be able to gradually claim ITRs on previously restricted expenses as listed below. Purchases or leases of road vehicles that must be registered pursuant to the Highway Safety Code in order to travel on public roads (vehicles weighing less than 3,000 kilograms); Fuel used to power…