Axelrod v. The King, 2022 TCC 157 (Informal Procedure) -- attach -- Supply
dentist who was providing artificial teeth (listed as a zero-rated item) was making a single supply of health care services
Supply
26 July 2022 GST/HST Ruling 232189 - [Amounts charged as] […] Damages -- attach -- Supply
per diem damages received by a construction-services recipient for construction delays were free of HST
Great Land (Olive) Inc. v. The Queen, 2022 TCC 56 -- attach -- Supply
supply of condos still to be built occurred when agreement was entered into
GI-197 “Out-of-Pocket Expenses” 17 December 2021 -- attach -- Supply
4 May 2021 GST/HST Ruling 199267 - Tax paid on construction services -- attach -- Supply
renovation work constituted a single supply so that component wheelchair hoist work was not zero-rated
Canadian Imperial Bank of Commerce v. Canada, 2021 FCA 96 -- attach -- Supply
agreement between bank and Aeroplan labelled the bank as receiving promotional services rather than purchasing Aeroplan Miles (being, mooted gift certificates)
27 February 2020 CBA Roundtable, Q.29 -- attach -- Supply
post-closing adjustments to a real estate sale price are generally not subject to an obligation to charge GST/HST
CIBC World Markets Inc. v. Canada, 2019 FCA 147 -- attach -- Supply
no supplies between PEs of the same person in the absence of s. 132(4)
The Advocate General (representing Revenue and Customs) v K E Entertainments Ltd (Scotland), [2020] UKSC 28 -- attach -- Supply
single composite price charged by taxpayer supported treating that price as consideration for a single supply of a bingo session rather than for multiple supplies of component games
San Domenico Vetraria SpA v. Agenzia delle Entrate, Case C-94/19 (ECLI:EU:C:2020:193) (7th Chamber) -- attach -- Supply
a secondment was a taxable supply for VAT purposes
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