CRA finds that the HST/GST status of a supply was to be determined at the time the agreement was entered into

ETA s. 133 provides that a supply means the entering into of the agreement to make the supply and that the actual provision of the related service or property is deemed to be part of that supply. This potentially means, among many other things, that the character of the supply generally is determined by what is agreed rather than what occurs.

Sched. V, Part III, s. 13 exempts the supply, under a meal plan that is for at least one month, by universities to their students of the right to receive at least 10 meals weekly throughout the meal plan period for a single consideration. CRA considers that these requirements are not breached if there are "top-ups," i.e., the addition of funds to the plan, and that:

The tax status of a supply… is to be determined at the time the student initially enters into the agreement with the supplier and will not be affected if, at the end of the plan period, unused funds are refunded or carried over for use in the future…[or] the plan is cancelled… and unused funds are refunded.

Neal Armstrong. Summary of Excise and GST/HST News – No. 96 under "University and public college meal plans" under ETA, Sched. V, Part III, s. 13.