Ferries, toll roads and toll bridges: Rv3-1/28-1-2009E-PDF

"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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Department/Agency Canada Revenue Agency.
Title Ferries, toll roads and toll bridges
Series Title GST/HST memoranda series
Publication Type Series - View Master Record
Language [English]
Other Language Editions [French]
Format Electronic
Electronic Document

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Note Issued also in French under title: Traversiers et routes et ponts à péage. Caption title. "June 2009." Chapter 28.1 of the GST/HST memoranda series.
Date 2009.
Number of Pages 11 p.
Catalogue Number
  • Rv3-1/28-1-2009E-PDF
Subject Terms Goods and services tax, Harmonized sales tax