- TD and Aeroplan had an agreement to add Aeroplan Miles rewards to credit cards
- Tax Court of Canada found that Aeroplan Miles are not gift certificates for GST/HST purposes
- Aeroplan Miles were considered coupons, not gift certificates, and subject to HST
- Aeroplan Miles did not have stated monetary value, were not transferrable without a fee, and had conditions for use
Source: taxinterpretations.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.