A Canadian airline ("CAIL") entered into an agreement with the appellant ("RBC") to promote use of RBC's credit card and to honour frequent flyer points to be awarded by it to RBC at the rate of one Point for every dollar of qualifying credit spending. After finding (at para. 55) that "the Points cannot be considered to be a gift certificate…as there is no fixed correlation between the Points issued and their use," Hershfield J went on to state obiter (at para. 60) that "Points can indeed by coupons even though they can only be used in fixed blocks that are sufficient to ensure that the taxable excess is always nil."
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frequent flyer points could be coupons
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
332189
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"field_legacy_header": "<strong><em>Royal Bank of Canada v. The Queen</em></strong>, [2007] GSTC 122, 2007 TCC 281 <strong>[frequent flyer points could be coupons]</strong>",
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