Guide for Providers of Financial Services under "Mixed Supplies of Property and Services"

Section 138 does not apply if a separately identifiable charge is made for the incidental supply. "An incidental supply of a property or service refers to a supply that may be made casually, occasionally, pertaining to or subordinate to another principal supply of property or services".

Where the value of each property or service is not identified separately on an invoice for a mixed or bundled supply, the registrant will be required to determine the principal nature of the supply. When a financial service constitutes less than 50% of the bundled supply, the consideration should be apportioned reasonably.