Law360 Canada ( March 20, 2025, 12:17 PM EDT) -- Appeal By Bell Canada (Bell) from Tax Court of Canada (TCC) decision dismissing its appeal against assessments under Excise Tax Act (Act), which recaptured excessive input tax credits for electricity purchased from 2010 to 2012. The key issue was whether Bell purchased a single supply of electricity from local distribution companies in Ontario, or multiple supplies of electricity, delivery services, and regulatory services, for the purposes of determining the recapture of input tax credits under the GST Act between 2010-2012. Under the GST Act, large businesses were required to recapture a portion of input tax credits claimed on specified property and services, including the provincial portion of tax paid on electricity. Bell claimed input tax credits on charges from local distributors itemized as "electricity", "delivery", and "regulatory charges". Bell challenged the recapture of credits related to delivery and regulatory charges. The judge applied the O.A. Brown test, to determine the nature of the supply, concluding electricity, delivery and regulatory services were components of a single supply. Bell challenged the applicability and application of the test, arguing errors in statutory interpretation and application of the test....