Section 138

Cases

9056-2059 Qu├ębec Inc. v. Canada, [2011] GSTC 143, 2011 FCA 296

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Camp Mini-Yo-We Inc. v. Canada, 2006 FCA 413

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part V.1 - Section 1 - Paragraph 1(f) camp with evangelical purpose nonetheless provided recreational and athletic activities 206

See Also

Cartier House Care Centre Ltd. v. The Queen, 2015 TCC 278

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 1 - Home Care Service "personal care" included ADL assistance 383
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 1 - Institutional Health Care Service accommodation an institutional health care service 200
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 13 personal care services provided by independent contractors were exempted 459
Tax Topics - Statutory Interpretation - Interpretation/Definition Provisions general phases in definition not limited by following specific enumeration 171
Tax Topics - Statutory Interpretation - Noscitur a Sociis noscitur a sociis did not apply to general phases preceding list 194

Global Cash Access (Canada) Inc. v. The Queen, 2012 TCC 173, rev'd in part 2013 FCA 269

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Canada Trustco Mortgage Company v. The Queen, 2004 TCC 792

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service sale of mortgages on fully-serviced basis 293
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply sale of mortgages on fully-serviced basis 133

State Farm Mutual Auto Insurance Co. v. The Queen, [2003] GSTC 35 (TCC)

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Interior Mediquip Ltd. v. The Queen, [1994] G.S.T.C 86 (TCC)

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Customs and Excise Commissioners v. United Biscuits (UK) Ltd., [1992] BTC 5045 (Ct. Ses. (Inner House))

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British Airways plc v. Customs and Excise Commissioners, [1990] BTC 5124 (C.A.)

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Administrative Policy

December 2003 Memorandum Case No. 41678

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

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P-160 "Meaning of the Phrase 'where a particular property is supplied together with any other property or service'" (draft).

"Meaning of the Phrase 'reasonably regarded as incidental'" (draft).

Guide for Providers of Financial Services under "Mixed Supplies of Property and Services"

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 139 51

31 July 2002 Headquarter Letter 37094

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Articles

Brent F. Murray, "Multiple Supplies and Incidental Supply Rules", Canadian GST Monitor, No. 281, February 2012, p. 1

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S. Aylward, D. Gresdal, "GST Treatment of Adjustments on Real Estate Closings", GST & Commodity Tax, Vol. XII, No. 8, October 1998, p. 59.

Tetreault, "Canadian Tax Aspects of Asset Securitization", 1992 Conference Report, p.23:31.