(1) Except as otherwise provided in this Act and the Regulations,

(a) "supply of goods" means an arrangement under which the owner of goods parts
with possession of the goods, by way of sale, barter, lease, transfer, exchange, gift or similar disposition; and

(b) "supply of services" means a supply which is not a supply of goods or money, and in the nature of

(i) the performance of services for another person;
(ii) the making available of a facility or advantage; or
(iii) tolerating a situation or refraining from doing an activity.

(2) For purposes of subsection (1) (a), supply of goods does not include the supply of money.

(3) The disposal of

(a) a taxable activity, or

(b) part of a taxable activity that is capable of being operated separately as a going concern, is a supply of goods made in the course or furtherance of the taxable activity.

(4) For the purposes of subsection (3) a taxable activity or part of a taxable activity that is capable of being operated separately is disposed of as a going concern where

(a) the goods or services necessary for the continued operation of that taxable activity or that part of the taxable activity are supplied to the transferee; and

(b) the transferor carries[,] on or is carrying out, that taxable activity or that part of a taxable activity up to the time of its transfer to the transferee.

(5) A supply of goods for goods or services is a supply of goods.

(6) A supply of services for services or goods is a supply of services.

(7) Subject to sections 24 (2) and 25, the application by a taxable person of goods or services acquired for use in a taxable activity to a different use which includes the provision of goods or services to an employee for personal use, is a supply of those goods or services by the taxable person in the course or furtherance of that taxable activity