Supply

doubtful that a supply of a race was made to non-paying spectators

insurance was embedded in single supply of leased car where the car dealer bore the insurance premium and increased its lease charge

sleep clinic and physicians made a single supply of health care services to the clinic patients

Ontario electricity suppliers made single supplies of electricity notwithstanding separate regulatory and delivery charges

a direction letter to change how title is conveyed at closing gives rise to a real estate supply

the single supply test entails a predominant element, not a predominant purpose, test

the ARQ contravened its role by assessing a taxpayer for QST on a property transfer while continuing to collect QST as if the taxpayer was still owner

Bell Canada received single supplies of electricity from its Ontario electricity suppliers

CRA has postponed proceeding with treating orthodontists as making a single exempt supply

there can be a double supply of a physician’s services