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ARTICLE · 08 FEBRUARY 2010

Energy @ Gowlings - February 3, 2010

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British Columbia and Ontario are replacing their provincial sales taxes and the federal Goods and Services Tax (GST) with a single Harmonized Sales Tax (HST) from July 1, 2010. The federal legislation amending the Excise Tax Act received Royal Assent on December 15, 2009.

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Edited by Paul Harricks

Contents

  • Restrictions on Input Tax Credits for HST on Energy and Other Inputs
  • A Quick Discourse on Shale Ga
  • Korean Companies Set to Open the Green Economy in Ontario

RESTRICTIONS ON INPUT TAX CREDITS FOR HST ON ENERGY AND OTHER INPUTS
By: Michael Bussman

British Columbia and Ontario are replacing their provincial sales taxes and the federal Goods and Services Tax (GST) with a single Harmonized Sales Tax (HST) from July 1, 2010. The federal legislation amending the Excise Tax Act received Royal Assent on December 15, 2009.

As part of the implementation, British Columbia and Ontario will impose restrictions on input tax credits for HST incurred on energy and a limited range of other inputs.

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