What types of transactions are ineligible for pre-registration input tax recovery?

Input tax may not be recovered under any of these circumstances:

• If the receipt of goods and services is not meant for making taxable supplies 
• If the supply is a capital asset and its value depreciates before the tax registration
• If the supply was received five years or more before the date of registration
• If the supplier has moved the goods to another state or country prior to tax registration in that state