Patterson Dental Canada Inc. v. Canada, 2020 FCA 40 -- attach -- Supply
the single supply doctrine did not deem an anesthetic containing a drug substance to be that drug
Supply
GST/HST Memorandum 20-4 “Vocational Schools and Courses” December 2019 -- attach -- Supply
bifurcation what otherwise might be a single supply of flight training time into a taxable and exempt component
GST/HST Memorandum 21-1 “Child Care Services“ December 2019 -- attach -- Supply
double supply of child care service
10 May 2019 GST/HST Ruling 167225 - Royalty Payments -- attach -- Supply
loan and royalty advance were consideration for single taxable supply of IPP
20 February 2019 Ruling 196070 -- attach -- Supply
supply of real estate (exhibition booth) assimilated to single non-supply of sponsorship
20 February 2019 Interpretation 175346 F -- attach -- Supply
fee-sharing arrangement that gave a small share of revenues generated by him to a contract dentist was GST/HST exempt
27 April 2018 Ruling 185888 -- attach -- Supply
medical escort services were single supply
Canadian Imperial Bank of Commerce v. The Queen, 2019 TCC 79, aff'd 2021 FCA 96 -- attach -- Supply
Aeroplan points program occurred as single supply
GST/HST Memorandum 21-2 “Residential Care Services” January 2019 -- attach -- Supply
single supply of residential care
8 March 2018 CBA Commodity Tax Roundtable, Q.20 -- attach -- Supply
CRA not generally prepared to bifurcate supplies
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