9056-2059 Québec Inc. v. Canada, [2011] GSTC 143, 2011 FCA 296 -- summary under Section 138

By services, 28 November, 2015

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 sale of access to winter skating trails and summer hiking trails, Trudel JA stated (at para. 34):

...section 138 refers to a secondary element in the sense of minor or non-essential....[I]t is not enough for the supply or service to be secondary; this supply or service must also be of small value in relation to the principal activity.

Topics and taglines
Topic
Excise Tax Act - s. 138
Tagline
must have small relative value
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
332113
Extra import data
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