7 September 2000 Ruling 11830-1B (Case 26962)

The provision of optional "working breakfasts" for a separate charge by a registered charity hosting a conference relating to its objects was exempt; whereas the provision by it at the same conference of an "international night dinner" for a separate charge was taxable. A supply of booth space to exhibitors at the same conference for modest charges also was exempt.

A supply of booth space together with chairs and tables to exhibitors by a registered charity hosting a conference relating to its objects was deemed in light of s. 138 to be a single supply of real estate which was exempt, given "that the provision of the tables and chairs does not materially affect the amount of consideration charged." CRA stated:

we consider a supply to be incidental to a particular supply if the supplier's primary objective is to provide the particular supply, and if the consideration would be the same or only marginally different if only the particular supply were made.