22 December 2011 Ruling Case No. 119214
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|Tax Topics - Excise Tax Act - Section 172.1 - Subsection 172.1(5)||4|
Rod Butcher, "GST and Pensions - Back to the Future", GST & Commodity Tax, March 2005, p. 9.
Pension Rebate Amount
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...