Words and Phrases - "evidenced in writing"

The appellant, a registered cellphone service provider ("TM"), offered customers "Billing Credits" when they signed up for longer term contracts (e.g., two years). At issue were Billing Credits that were provided to customers who did not purchase their phones directly from TM, so that they were provided as a credit on TM's invoices rather than as a discount on phone purchase.

Although C. Miller J. found that these credits were not coupons under s. 181(3) (but, rather, were "straightforward discounts[s]" (para. 29)), so that TM was not entitled to input tax credits under s. 181(3)(b), he accepted that a "coupon" could be provided electronically. Regarding the criterion in s. 181(3) that a coupon be for a fixed dollar amount, he stated (at para. 35):

In this day and age of electronic commerce and the use of purchase and sale devices not contemplated 20 years ago, I am of the view that where the fixed amount is clearly known to both sides, and is evidenced in writing, as hard copy or electronically, that can be offered by a customer as partial consideration, the requirement has been met.

C. Miller J. also indicated (at para. 38) in obiter dicta that coupons need not be for a single fixed amount - for example a $50, $100 and $150 discount for a 1-year, 2-year or 3-year contract on the same coupon would be acceptable.

A further arrangement under which customers who purchased TM phones (generally from third-party stores) received coupons, mailed them in to a TM agent, and received a rebate cheque from the agent also did not entitle TM to input tax credits under s. 181(3)(b) as the coupons were not accepted by the supplier of the phones (the third parties) and also because the coupons were not accepted by TM "as consideration for anything" but rather were a rebate ("money that is paid back" (para. 58).