# EXM-H05 — Bundling trap. A taxable component inside a flat fee can make the whole fee taxable

**Flag: 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): https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/notice311/proposed-exemption-multidisciplinary-health-care-services.html

Jurisdiction: FED · Verified 2026-08-27 · Review: legislative