Calculating the GST/HST on tour packages: Rv3-1/27-1-2009E-PDF

"This memorandum of Chapter 27 supersedes GST/HST Memorandum 27.1, Zero-Rated Travel Services, dated November 2006. This memorandum explains that suppliers who sell tour packages are required to identify the various elements of the package in order to determine the amount of the goods and services tax/harmonized sales tax (GST/HST), if any, that they must collect. It also sets out the rules for determining the portions of the tour package that are subject to tax at 5%, 13% or 0% under the Excise Tax Act (the Act)"--p. [1].

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Department/Agency Canada Revenue Agency.
Title Calculating the GST/HST on tour packages
Series Title GST/HST memoranda series
Publication Type Series - View Master Record
Language [English]
Format Electronic
Electronic Document

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Note Issued also in French under title: Calcul de la TPS/TVH sur les voyages organisés. Caption title. "June 2009." Chapter 27.1 of the GST/HST memoranda series.
Date 2009.
Number of Pages 14 p.
Catalogue Number
  • Rv3-1/27-1-2009E-PDF
Subject Terms Goods and services tax, Harmonized sales tax