See Also
Services de sécurité ADT Canada inc. v. Agence du revenu du Québec, 2017 QCCA 1507
The Appellant provided security services, by remotely monitoring the business premises or homes of its customers by collecting information through...
Administrative Policy
GST/HST Memorandum 3-3-6-1, Place of Supply in a Province – Personal Services, Services in Relation to Property and Telecommunication Services, April 2026
Distinguishing character of supply of telecommunication service
62. A supply is generally considered to be a supply of a telecommunication...