The sale of serviced lots by a municipality, with a separate (as to 94% of the total consideration) municipal infrastructure charge was found to entail two supplies (the sale of land, and the provision of infrastructure services) given that land could have been sold independently of the installation or repair of sewer and water systems and given that the breakdown between the two charges appeared clearly in the sale contract.
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d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
332092
Extra import data
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"field_legacy_header": "<strong><em>Lorrainville v. The Queen</em></strong>, [2004] GSTC 36, 2003 TCC 895 (Informal Procedure)",
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