Rules · EXM-H
EXM-H05 — Bundling trap. A taxable component inside a flat fee can make the whole fee taxable
Current — Verified against the live source. Safe to cite.
Bundling trap. A taxable component inside a flat fee can make the whole fee taxable. CRA's example: massage at 18% of the consideration broke the "all or substantially all" test and a $3,500 multidisciplinary program became fully taxable
Sources
- Notice 311 (primary) · local copy