Regulation 1012-14.2(2)
Articles
Walter Gardisch, "ABC's of ORST and ERP", GST & Commodity Tax, Vol. XVIII, No. 1, January/February 2004, p. 5.
Robert Kreklewetz, Brent Murray, "Ontario Software Changes 2002 - Another Nail in the Coffin", GST & Commodity Tax, Vol. XVI, No. 7, September/October 2002, p. 49.
Regulation 1013-13(1)
Articles
Beverley McDonald, "Retail Sales Tax Relief Where Transfers Between Related Parties", Ontario Tax Reporter, August 2002, No. 483, p. 1.
Subsection 7(1)2
Articles
J. Brakel, "It's Covered Under Warranty: Sales Tax is on Warranty Cost, Part II", GST & Commodity Tax, Vol. XIII, No. 2, March 1999, p. 11.
Subsection 2(6)
See Also
Extendicare International Inc. v. Minister of Revenue (2000), 47 OR (3d) 1 (CA)
Damages received by the taxpayer in settlement of the default of the lessee under a lease by the taxpayer of computer equipment were not payments...
Subsection 2(9)
Cases
Ontario Hydro v. Minister of Revenue (1999), 44 OR (3d) 1 (C.A.)
Ontario Hydro paid Atomic Energy of Canada Ltd. for its services in designing replacement tubes and tools for one of its nuclear reactors in...
Subsection 2(18)
See Also
Canpotex Ltd. v. The Queen (2001), 193 DLR (4th) 498 (BCCA)
The taxpayer leased railway cars for the purpose of transporting potash from Saskatchewan to British Columbia for unloading and export, with most...