As a GST registrant, you can recover GST paid or payable on those purchases and expenses that are related to commercial activities. You recover that GST by claiming input tax credits for purchases and expenses that are for consumption, use, or supply in your commercial activities. The expenses that you claim must be reasonable in quality, nature, and cost in relation to the nature of your business.
It is beyond the scope of this module to discuss input tax credits in detail. If you would like more information, see Input tax credits on the CRA website.
If you have questions or need additional information respecting the application of GST or claiming input tax credits, you can contact the Canada Revenue Agency.