Subsection 236.01(1)
Specified Provincial Input Tax Credit
See Also
Bell Telephone Company of Canada v. The King, 2023 TCC 45
The appellant (Bell Canada) was required as a result of ETA s. 236.01 and Part 6 of the New Harmonized Value-added Tax System Regulations, No. 2...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply | Bell Canada received single supplies of electricity from its Ontario electricity suppliers | 238 |
Subsection 236.01(2)
Administrative Policy
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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Regulations - New Harmonized Value-Added Tax System Regulations, No. 2 - Subsection 27(6) | 131 |