RECENT ASSIGNMENT

Bridgette owns and runs a small licensed (alcohol) café. Her refrigerator broke down and she contacted an old client and friend of hers, Eddie (electrician) to repair it. Eddie’s normal charge-out rate is $100 per hour and it took 2 .75 hours to repair ($275) but instead, they agree that Eddie could have food and beverages to that amount instead of a cash payment. Both Bridgette and Eddie are registered for GST. What are the GST considerations for each party in regard to this arrangement (considering “supply”)?