Freight transportation services: Rv3-1/28-2-1999E-PDF

"This section and section 28.3 Passenger Transportation Service of Chapter 28 supersede GST Memorandum 300-3-7, Transportation Services, dated May 4, 1992. The changes have been side-barred. This section provides detailed information on the tax status of freight transportation services as they relate to the Goods and Services Tax (GST) and Harmonized Sales Tax (HST) provisions of the Excise Tax Act (the Act). The legislative reference for this section is Part VII of Schedule VI to the the Act unless otherwise indicated"--p. [1].

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Department/Agency Revenue Canada.
Title Freight transportation services
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: Services de transport de marchandises. Caption title. "January 1999." Chapter 28.2 of the GST/HST memoranda series. "Notice of change, re 28.2, Freight Transportation Services, paragraphs 40.1 and 40.2, March 22, 2004"--p. [1].
Date 1999.
Number of Pages [13] p.
Catalogue Number
  • Rv3-1/28-2-1999E-PDF
Subject Terms Goods and services tax, Harmonized sales tax