Tax Court Rules on GST/HST Single Supply Issue & Book Rebates
The Tax Court of Canada in a recent decision, Athabasca University, ruled on whether the university make a single supply of educational services or also made a supply by way of sale of textbooks. In the case of the later, it would not be entitled to the GST book rebate. The TCC concluded that there was a single supply of education services and allowed the University’s appeal.
Simon Thang, LL.B, LL.M (Taxation) is Toronto tax lawyer practising exclusively in the areas of sales tax (GST/HST, PST), and customs and trade. He is the principal of Thang Tax Law.