Jema International Travel Clinic Inc. v. The Queen, 2011 TCC 462 -- summary under Supply

By services, 28 November, 2015

The appellant provided advice to persons traveling outside of Canada respecting vaccinations that should be obtained before traveling to certain countries, and also provided those vaccines. No vaccination was given without first having a consultation, which could in fact result in no vaccination being necessary. In finding that the appellant made separate supplies of consultation and vaccination services, D'Arcy J stated (at paras. 35-36):

[A] person may attend at the clinic and the nurse may determine that he or she does not require any vaccines. The supply of the consultation has been made, but there is no supply of a vaccine. In other words, a supply of the vaccine is not required to make a supply of the consultation. …

…In addition, the supply of the consultation is a useful service even if a supply of a vaccine is not made.:

Topics and taglines
Topic
Excise Tax Act - s. 123(1) - Supply
Tagline
consultation and vaccination could be separately useful and could be provided separately
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
332098
Extra import data
{
"field_legacy_header": "<strong><em><a id=\"Jema\"></a>Jema International Travel Clinic Inc. v The Queen</em></strong>, 2011 TCC 462 <strong>[consultation and vaccination could be separately useful and could be provided separately]</strong>",
"field_override_history": false,
"field_sid": "",
"field_topic_category": "seealso"
}