Alberta Peloton Association v. The King, 2026 TCC 32 -- attach -- Supply doubtful that a supply of a race was made to non-paying spectators Read more about Alberta Peloton Association v. The King, 2026 TCC 32 -- attach -- Supply
17 May 2022 GST/HST Ruling 209546 - AND INTERPRETATION - Insurance premiums in two situations -- attach -- Supply insurance was embedded in single supply of leased car where the car dealer bore the insurance premium and increased its lease charge Read more about 17 May 2022 GST/HST Ruling 209546 - AND INTERPRETATION - Insurance premiums in two situations -- attach -- Supply
Medsleep Inc. v. The King, 2025 TCC 70 -- attach -- Supply sleep clinic and physicians made a single supply of health care services to the clinic patients Read more about Medsleep Inc. v. The King, 2025 TCC 70 -- attach -- Supply
Bell Canada v. Canada (the King), 2025 FCA 27 -- attach -- Supply Ontario electricity suppliers made single supplies of electricity notwithstanding separate regulatory and delivery charges Read more about Bell Canada v. Canada (the King), 2025 FCA 27 -- attach -- Supply
2 May 2024 GST/HST Interpretation 246050 - Assignment of an interest in real property and direction of title change -- attach -- Supply a direction letter to change how title is conveyed at closing gives rise to a real estate supply Read more about 2 May 2024 GST/HST Interpretation 246050 - Assignment of an interest in real property and direction of title change -- attach -- Supply
The Toronto-Dominion Bank v. The King, 2024 TCC 50 -- attach -- Supply the single supply test entails a predominant element, not a predominant purpose, test Read more about The Toronto-Dominion Bank v. The King, 2024 TCC 50 -- attach -- Supply
9154-6093 Québec Inc. v. Agence du revenu du Québec, 2023 QCCQ 10241 -- attach -- Supply 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 Read more about 9154-6093 Québec Inc. v. Agence du revenu du Québec, 2023 QCCQ 10241 -- attach -- Supply
Bell Telephone Company of Canada v. The King, 2023 TCC 45, aff'd 2025 FCA 27 -- attach -- Supply Bell Canada received single supplies of electricity from its Ontario electricity suppliers Read more about Bell Telephone Company of Canada v. The King, 2023 TCC 45, aff'd 2025 FCA 27 -- attach -- Supply
7 April 2022 CBA Roundtable, Q.6 -- attach -- Supply CRA has postponed proceeding with treating orthodontists as making a single exempt supply Read more about 7 April 2022 CBA Roundtable, Q.6 -- attach -- Supply
7 April 2022 CBA Roundtable, Q.5 -- attach -- Supply there can be a double supply of a physician’s services Read more about 7 April 2022 CBA Roundtable, Q.5 -- attach -- Supply