00000nam 2200000za 4500 9.835644 CaOODSP 20221107150719 cr ||||||||||| 170424s2009 onc #o f000 0 eng d CaOODSP eng n-cn--- Rv3-1/27-1-2009E-PDF Calculating the GST/HST on tour packages [electronic resource]. [Ottawa] : Canada Revenue Agency, 2009. 14 p. GST/HST memoranda series Issued also in French under title: Calcul de la TPS/TVH sur les voyages organisés. Caption title. "June 2009." Chapter 27.1 of the GST/HST memoranda series. "This memorandum of Chapter 27 supersedes GST/HST Memorandum 27.1, Zero-Rated Travel Services, dated November 2006. This memorandum explains that suppliers who sell tour packages are required to identify the various elements of the package in order to determine the amount of the goods and services tax/harmonized sales tax (GST/HST), if any, that they must collect. It also sets out the rules for determining the portions of the tour package that are subject to tax at 5%, 13% or 0% under the Excise Tax Act (the Act)"--p. [1]. gccst Goods and services tax gccst Harmonized sales tax Canada Revenue Agency. Calcul de la TPS/TVH sur les voyages organisés (CaOODSP)9.835645 GST/HST memoranda series (Online) (CaOODSP)9.832238 PDF 251 KB https://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-1-27-1-2009-eng.pdf