Statute
Section 138 — Excise Tax Act: Incidental supplies
Text of the provision Official document
For the purposes of this Part, where a particular property or service is supplied together with any other property or service for a single consideration, and it may reasonably be regarded that the provision of the other property or service is incidental to the provision of the particular property or service, the other property or service shall be deemed to form part of the particular property or service so supplied.
Official source: laws-lois.justice.gc.ca
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