Y S I's Yacht Sales International Ltd v. The Queen, 2007 TCC 306 -- summary under Subsection 169(1)

Woods, J. accepted that an agreement pursuant to which the appellant ("YSI") agreed to contract with suppliers in connection with refurbishing a yacht and to charge the other party to the contract ("Platinum") a 5% mark-up on some of the purchases, did not establish an agency relationship between YSI and Platinum. Woods, J. noted (at para. 35) that whether YSI acquired goods and services on its own behalf on behalf of Platinum depended on the parties' mutual intention and that, accordingly, the essential question was whether Platinum agreed to be bound by YSI's agreements with suppliers. Accordingly, YSI was entitled to claim input tax credits respecting GST on purchases made by it in reconditioning the yacht.