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| 01504cam 2200301za 4500 |
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| 001 | 9.835657 |
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| 003 | CaOODSP |
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| 005 | 20221107150721 |
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| 007 | cr ||||||||||| |
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| 008 | 170424s2009 onc #o f000 0 eng d |
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| 040 | |aCaOODSP|beng |
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| 043 | |an-cn--- |
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| 086 | 1 |aRv3-1/28-1-2009E-PDF |
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| 245 | 10|aFerries, toll roads and toll bridges |h[electronic resource]. |
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| 260 | |a[Ottawa] : |bCanada Revenue Agency, |c2009. |
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| 300 | |a11 p. |
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| 490 | 1 |aGST/HST memoranda series |
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| 500 | |aIssued also in French under title: Traversiers et routes et ponts à péage. |
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| 500 | |aCaption title. |
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| 500 | |a"June 2009." |
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| 500 | |aChapter 28.1 of the GST/HST memoranda series. |
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| 520 | |a"This memorandum of Chapter 28 supersedes GST/HST Memorandum 28.1, Ferry, Road and Bridge Tolls, dated May 1998. This memorandum explains how the goods and services tax/harmonized sales tax (GST/HST) applies to supplies of ferry services and to supplies made on board ferries. It also explains how the GST/HST applies to supplies of a right to use a road or a bridge where a toll is charged for that right"--p. [1]. |
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| 692 | 07|2gccst|aGoods and services tax |
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| 692 | 07|2gccst|aHarmonized sales tax |
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| 710 | 2 |aCanada Revenue Agency. |
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| 775 | 08|tTraversiers et routes et ponts à péage |w(CaOODSP)9.835658 |
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| 830 | #0|aGST/HST memoranda series (Online)|w(CaOODSP)9.832238 |
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| 856 | 40|qPDF|s238 KB|uhttps://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-1-28-1-2009-eng.pdf |
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