Requirement for residential energy suppliers to deduct provincial portion of HST on bad debts: tax bulletin 5065
How residential energy suppliers registered under the Your Energy Rebate Program need to deduct the provincial portion of HST on energy sales previously claimed for reimbursement but then written off as bad debts.
This tax information bulletin provides information on the requirement for residential energy suppliers (bulk vendors) to adjust bad debts.
Author: Provincial Tax Commission
Department: Service Nova Scotia