Tele-Mobile Company v. The Queen, 2015 TCC 197 -- attach -- Supply
cellphone connection to a US telephone network, and transmission of call to Canada, were part of a seamless single supply to Canadian customer
Supply
Commissioner of Taxation v MBI Properties Pty Ltd, [2014] HCA 49 -- attach -- Supply
"supply" may not entail action
Brent F. Murray, "Characterizing a Supply", Canadian GST Monitor, No. 267, December 2010, p.1. -- attach -- Supply
B.S. (Simon) Thang, "EU VAT Cases and GST", Canadian Tax Focus, Vol. 3, No. 2, May 2013, p.7. -- attach -- Supply
W. Jack Millar, Brent F. Murray, "Potential Input Tax Credit Claim or Trap for the Unwary?", Sales and Use Tax, Vol. VI, No. 3, 2002 p. 326. -- attach -- Supply
Terry G. Barnett, "The 'Dirt' on Residential Real Estate", September 2011 CICA Commodity Tax Symposium Papers -- attach -- Supply
Global Cash Access (Canada) Inc. v. Canada, 2013 FCA 269 -- attach -- Supply
three elements integrally connected
Customs and Excise Commissioners v. Tarmac Roadstone Holdings Ltd., [1987] BTC 5074 (C.A.) -- attach -- Supply
Canada v. 1524994 Ontario Limited, 2007 FCA 74 -- attach -- Supply
agreements respected for supply determination purposes
Calgary (City) v. Canada, [2012] 1 S.C.R. 689, 2012 SCC 20 -- attach -- Supply
alleged separate supply: a preparatory component
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