Excise Tax Act (R.S.C., 1985, c. E-15)

Marginal note:Agreement as supply

133 For the purposes of this Part, where an agreement is entered into to provide property or a service,

• (a) 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

• (b) 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.