HMRC v National Exhibition Centre Ltd., [2016] BVC 19 (ECJ (8th Chamber)) -- attach -- Supply
additional “booking” charges by a service provider to those paying by credit card were not consideration for a separate supply
Supply
Canada v. Libra Transport (BC) Ltd., [2001] GSTC 57, aff’d 2002 FCA 347 -- attach -- Supply
trucker presumed not to be an unlicensed insurer
Vanex Truck Service Ltd. v. Canada, 2001 FCA 159 -- attach -- Supply
charges to fleet operators for insurance and licences were taxable resupplies
15 May 2012 GST/HST Ruling 142436 - Implementation of Cost Sharing Arrangement -- attach -- Supply
employees with one source-deduction account with parent treated as jointly-employed for GST purposes
28 November 2012 Ruling 116823 -- attach -- Supply
CBAO National Commodity Tax, Customs and Trade Section – 2013 GST/HST Questions for Revenue Canada, Q. 35. ("Property and Services Offer in a Senior Citizen Residence") -- attach -- Supply
GST/HST Info Sheet GI-170 "Charter Flights Supplied to Third-Party Charterers"May 2015 -- attach -- Supply
CBAO National Commodity Tax, Customs and Trade Section – 2014 GST/HST Questions for Revenue Canada, Q. 30. -- attach -- Supply
settlement of right to receive full widget shipment not a taxable supply
B-109 "Application of the GST/HST to the Practice of Naturopathic Doctors" 31 July 2015 -- attach -- Supply
P.Z., W. Jack Millar, "GST and Mixed Supplies of Services and Intangibles", Sales and Use Tax, Vol. IV, No. 2, 1998, p. 199. -- attach -- Supply
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