Passenger transportation services: Rv3-1/28-3-1999E-PDF

"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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Department/Agency Revenue Canada.
Title Passenger 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 passagers. Caption title. "January 1999." Chapter 28.3 of the GST/HST memoranda series. "Revised August 13, 1999"--p. [1].
Date 1999.
Number of Pages 10 p.
Catalogue Number
  • Rv3-1/28-3-1999E-PDF
Subject Terms Goods and services tax, Harmonized sales tax