00000nam 2200000za 4500 9.835657 CaOODSP 20221107150721 cr ||||||||||| 170424s2009 onc #o f000 0 eng d CaOODSP eng n-cn--- Rv3-1/28-1-2009E-PDF Ferries, toll roads and toll bridges [electronic resource]. [Ottawa] : Canada Revenue Agency, 2009. 11 p. GST/HST memoranda series 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. "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]. gccst Goods and services tax gccst Harmonized sales tax Canada Revenue Agency. Traversiers et routes et ponts à péage (CaOODSP)9.835658 GST/HST memoranda series (Online) (CaOODSP)9.832238 PDF 238 KB https://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-1-28-1-2009-eng.pdf