Précis: The issue in this decision was whether roaming airtime services (“RAT”) provided to Tele-Mobile customers making long distance calls from the United States to Canada were a separate supply or simply part of the supply of telephone services by Tele-Mobile. If the former, the supply would not be taxable in Canada since the supply was not “made” in Canada. If the latter, the supply would be taxable since it would be “made” in Canada.
Tele-Mobile Company v. R. - TCC: Roaming services in US not a separate supply for GSTREAD MORE »