Section 138 - Incidental Supplies

Cases

9056-2059 Québec Inc. v. Canada, [2011] GSTC 143, 2011 FCA 296

In finding that the sale of zero-rated honey (which represented about half of the appellant's sales) was separate from, and not incidental to, the...

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

The program at a Christian camp interwove religion with all aspects of daily life at the camp. The religious, and recreational and athletic...

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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 222

See Also

Canadian Imperial Bank of Commerce v. The Queen, 2019 TCC 79, aff'd 2021 FCA 96

Under an agreement between the appellant (CIBC) and Aeroplan, as the successor to Air Canada (“AC”) (the “Agreement”), Aeroplan agreed to...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply Aeroplan points program occurred as single supply 264
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Service Aeroplan Miles were supplied by Aeroplan to CIBC as a taxable service 376
Tax Topics - Excise Tax Act - Section 181.2 Aeroplan Miles were not gift certificates as they had no stated monetary value 193

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

The appellant, which was a for-profit operator of a B.C. residential care home, was invoiced periodically, based on an flat hourly rate, by a...

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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 409
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 1 - Institutional Health Care Service accommodation an institutional health care service 232
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 13 personal care services provided by independent contractors were exempted 485
Tax Topics - Statutory Interpretation - Interpretation/Definition Provisions general phases in definition not limited by following specific enumeration 185
Tax Topics - Statutory Interpretation - Noscitur a Sociis noscitur a sociis did not apply to general phases preceding list 206
Tax Topics - Excise Tax Act - Regulations - Public Service Body Rebate (GST/HST) Regulations - Section 2 - Government Funding funding for personal care services provided by independent contractors would be included 265

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

The appellant ("Global") enabled casino patrons to use their credit cards to purchase cheques from Global which they could negotiate for cash. To...

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

The appellant ("CTM") sold mortgage loans made by it to arm's length securitization trusts and serviced the sold mortgages including collecting...

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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 301
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply sale of mortgages on fully-serviced basis 139

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

After finding that the U.S. head office of the appellant (an auto insurer) did not render or supply services to the Canadian regional office,...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service 119
Tax Topics - Excise Tax Act - Section 220 charges to Canadian branch of an allocated portion of head office expenses were not for services rendered 72

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

The sale and installation of a van conversion package for wheelchair access (which included lowering the van floor, installing a wheelchair ramp,...

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

In finding that all of the consideration received by the taxpayer company for supplies of biscuits packed in tins was zero-rated, Lord Murray...

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

In finding that British Airways was providing a single supply of air transportation to its customers, rather than two supplies, namely, air...

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Administrative Policy

December 2003 Memorandum Case No. 41678

Given that the seller of mortgages on a fully-serviced basis was reporting separate servicing fee income, it was appropriate to consider that the...

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

A supply of booth space together with chairs and tables to exhibitors by a registered charity hosting a conference relating to its objects was...

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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"

Section 138 does not apply if a separately identifiable charge is made for the incidental supply. "An incidental supply of a property or service...

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

31 July 2002 Headquarter Letter 37094

Amounts collected by a securitization trust from purchased mortgages were first allocated to cover certain expenses, then allocated to payment of...

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Articles

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

Notes that the 9056-2059 decision did not reference the discussion of "incidental in Canadian National Railway v. Harris, [1946] S.C.R. 352.

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.