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| 01666cam 2200313za 4500 |
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| 001 | 9.835753 |
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| 003 | CaOODSP |
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| 005 | 20221107150735 |
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| 007 | cr ||||||||||| |
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| 008 | 170425s1999 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 |aRv3-1/28-3-1999E-PDF |
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| 245 | 10|aPassenger transportation services |h[electronic resource]. |
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| 260 | |a[Ottawa] : |bRevenue Canada, |c1999. |
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| 300 | |a10 p. |
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| 490 | 1 |aGST/HST memoranda series |
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| 500 | |aIssued also in French under title: Services de transport de passagers. |
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| 500 | |aCaption title. |
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| 500 | |a"January 1999." |
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| 500 | |aChapter 28.3 of the GST/HST memoranda series. |
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| 500 | |a"Revised August 13, 1999"--p. [1]. |
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| 520 | |a"This section and section 28.2 Freight Transportation Services of Chapter 28 supersede GST Memorandum 300-3-7, Transportation Services, dated May 4, 1992. Due to the number of revisions, the changes have not been side-barred. This section explains the tax status of passenger 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 Act unless otherwise indicated"--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 | 1 |aCanada.|bRevenue Canada. |
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| 775 | 08|tServices de transport de passagers |w(CaOODSP)9.835756 |
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| 830 | #0|aGST/HST memoranda series (Online)|w(CaOODSP)9.832238 |
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| 856 | 40|qPDF|s149 KB|uhttps://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-1-28-3-1999-eng.pdf |
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