The Term Taxable Supply, as It Is Used in the Excise

Multiple Choice

The term taxable supply, as it is used in the Excise Tax Act, would include all of the following except:

A) the sale of a new television by an unincorporated business.
B) the provision of electrical installation services by an electrician.
C) the sale of a life insurance policy by an insurance agency.
D) a cash free exchange of merchandise between two retail businesses.