When you are given a bill credit that is discretionary, either one time or recurring on a temporary basis, it includes taxes based on the applicable taxes levied in the province of supply. This means it is displayed on your bill as the before tax value.
For example, let's say you are in Ontario and were offered a $10 credit for activating a new subscriber with TELUS Mobility. Here is how it breaks down on your bill:
Another example is a BC customer who was offered a $10 credit for renewing their Home phone service. Here is how it breaks down on your bill:
Another example is a BC customer receiving a $10 credit for renewing their Internet service. Here is how it breaks down on your bill: