Section 261.01

Administrative Policy

22 December 2011 Ruling Case No. 119214

General discussion.


Rod Butcher, "GST and Pensions - Back to the Future", GST & Commodity Tax, March 2005, p. 9.

Subsection 261.01(1)

Pension Rebate Amount

Administrative Policy

Draft GST/HST Technical Information Bulletin, Notice 257, The GST/HST Rebate for Pension Entities, October 2010

Overview of 33% rebate

Part II - Pension entity rebate

As mentioned in the introduction, the new pension entity rebate replaces the...

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Subsection 261.01(5)