15 March 2022 GST/HST Interpretation 191075 - Input Tax Credit recapture requirements related to Ontario’s Debt Retirement Charge and Global Adjustment Fee
In Ontario, a person’s electricity bill can include a debt retirement charge (DRC) (payable to the Ontario Electricity Financial Corporation...
28 March 2013 Interpretation Case No. 141341
In finding that, in the situation where a large business is the operator under a joint venture and all three joint venture participants are small...
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|Tax Topics - Excise Tax Act - Regulations - New Harmonized Value-Added Tax System Regulations, No. 2 - Subsection 27(6)||131|