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| 01635cam 2200301za 4500 |
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| 001 | 9.835644 |
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| 003 | CaOODSP |
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| 005 | 20221107150719 |
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| 007 | cr ||||||||||| |
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| 008 | 170424s2009 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 |aRv3-1/27-1-2009E-PDF |
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| 245 | 10|aCalculating the GST/HST on tour packages |h[electronic resource]. |
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| 260 | |a[Ottawa] : |bCanada Revenue Agency, |c2009. |
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| 300 | |a14 p. |
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| 490 | 1 |aGST/HST memoranda series |
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| 500 | |aIssued also in French under title: Calcul de la TPS/TVH sur les voyages organisés. |
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| 500 | |aCaption title. |
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| 500 | |a"June 2009." |
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| 500 | |aChapter 27.1 of the GST/HST memoranda series. |
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| 520 | |a"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]. |
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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 | 2 |aCanada Revenue Agency. |
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| 775 | 08|tCalcul de la TPS/TVH sur les voyages organisés |w(CaOODSP)9.835645 |
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| 830 | #0|aGST/HST memoranda series (Online)|w(CaOODSP)9.832238 |
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| 856 | 40|qPDF|s251 KB|uhttps://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-1-27-1-2009-eng.pdf |
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