Tele-Mobile - Tax Court finds that "coupon" has a broad HST/GST meaning - but not broad enough to cover automatic discounts

After finding that the provision of what he characterized as "straightforward discount[s]" by Tele-Mobile did not entitle it to input tax credits under the coupon rules (s. 181(3)) or the rebate rules (s. 181.1), Campbell Miller J. went on to indicate obiter that a coupon could qualify as such even if it were only delivered electronically; and that a qualifying coupon can be for several fixed amounts, such as a different discount for a 1-year, 2-year or 3-year cellphone plan.

Scott Armstrong.  Summaries of Tele-Mobile Company Partnership v. The Queen, 2012 TCC 256 under ETA s. 181(1), s. 181(3), and s. 181.1.