Athabasca University v. The Queen, 2016 TCC 252
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|Locations of other summaries||Wordcount|
|Tax Topics - Excise Tax Act - Section 259.1 - Subsection 259.1(2)||University’s purpose in acquiring books for its students was their education rather than the (free) “sale” of the books to them||259|
|Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Sale||University purchased books for educational supply rather than a transfer of their ownership to students||109|