Calculating the GST/HST on tour packages .: Rv3-1/27-1-2009E-PDF
"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].
Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.835644&sl=0
| Department/Agency |
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| Title | Calculating the GST/HST on tour packages . |
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| Publication type | Monograph - View Master Record |
| Language | [English] |
| Other language editions | [French] |
| Format | Digital text |
| Electronic document | |
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| Publishing information |
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| Description | 14 p. |
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| Subject terms |
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