Statute
Section 133 — Excise Tax Act: Agreement as supply
Text of the provision Official document
For the purposes of this Part, where an agreement is entered into to provide property or a service, the entering into of the agreement shall be deemed to be a supply of the property or service made at the time the agreement is entered into; and the provision, if any, of property or a service under the agreement shall be deemed to be part of the supply referred to in paragraph (a) and not a separate supply.
Official source: laws-lois.justice.gc.ca
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