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. .
|Department/Agency||Canada Revenue Agency.|
|Title||Ferries, toll roads and toll bridges|
|Series Title||GST/HST memoranda series|
|Publication Type||Series - View Master Record|
|Other Language Editions||[French]|
|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.|
|Number of Pages||11 p.|
|Subject Terms||Goods and services tax, Harmonized sales tax|
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