Caithkin – Tax Court of Canada accepts the GST/HST concept of a “re-supply” of a service.

Although someone might think that a service by its very nature can only be rendered and consumed and (in contrast to property) cannot be resupplied, that is not true.  Graham J found that a company which placed children in foster homes for children’s aid societies and assisted the foster parents was making a "re-supply" to the societies of foster care services which it had "acquired" from the foster parents.

Neal Armstrong.  Summaries of Caithkin Inc. v. The Queen, 2014 TCC 80 under ETA, s. 123(1) – supply and Sched V, Pt. IV, s. 2.