The purpose of this Guide is to provide guidance on input tax apportionment and the special input tax apportionment methods which may be used by certain types of entities where the standard input tax-based apportionment method does not yield a fair and reasonable result.
The Guide provides
• an overview of the general input tax apportionment rules and the available special methods of input tax apportionment;
• an overview of the process to apply for a special method of input tax apportionment; and
• the information needed to complete the form to apply for a special apportionment method.
Source FTA
