for GST purposes, supply is defined as:
- a supply is any form of supply and includes:
- supply of goods and services;
- provision of advice or information;
- a grant, assignment or surrender of real property;
- a creation, grant transfer, assignment or surrender of any right;
- a financial supply; and
- entry into or release from an obligation to do anything, to refrain from an act or to tolerate an act or situation.