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This term includes any benefit, right, privilege or facility. Services include a right in relation to real or personal property as well as an interest in real or personal property. Services also include a right, benefit, privilege, service or facility that is provided or is to be provided:
Last modified: 05 Dec 2006QC 18000
- under an arrangement for or in relation to
- the performance of work, whether or not property was also provided as part of the work performed
- the provision of entertainment, recreation or instruction or the use of facilities for entertainment, recreation or instruction, or
- the conferring of benefits, rights or privileges for which remuneration is payable in the form of a royalty, tribute, levy or similar payment
- under a contract of insurance, including life assurance, or
- under an arrangement for, or in relation to, the lending of money.