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].
Lien permanent pour cette publication :
publications.gc.ca/pub?id=9.835657&sl=1
| Ministère/Organisme | Canada Revenue Agency. |
|---|---|
| Titre | Ferries, toll roads and toll bridges . |
| Titre de la série | GST/HST memoranda series |
| Type de publication | Série - Voir l'enregistrement principal |
| Langue | [Anglais] |
| Autres langues publiées | [Français] |
| Format | Électronique |
| Document électronique | |
| Note(s) | 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. |
| Information sur la publication | [Ottawa] : Canada Revenue Agency, 2009. |
| Description | 11 p. |
| Numéro de catalogue |
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| Descripteurs | Goods and services tax Harmonized sales tax |