4.5.2 HST ENSC filed a ruling request with the Canada Revenue Agency (CRA) in October 2010 on the following two issues: 1) is the corporation making a taxable supply to NS Power and, as a result, whether the corporation is required to char...
AI summary ENSC requested CRA rulings on HST applicability for DSM programs and ITC eligibility, both denied in 2012. A 2015 CRA Appeals Division confirmation upheld the denial, but ENSTC may appeal to Canada's Tax Court. The 2014 Electricity Efficiency and Conservation Restructuring Act allows ENS to claim ITCs starting in 2015.