000
| 01504cam 2200301za 4500 |
---|
001 | 9.835657 |
---|
003 | CaOODSP |
---|
005 | 20221107150721 |
---|
007 | cr ||||||||||| |
---|
008 | 170424s2009 onc #o f000 0 eng d |
---|
040 | |aCaOODSP|beng |
---|
043 | |an-cn--- |
---|
086 | 1 |aRv3-1/28-1-2009E-PDF |
---|
245 | 10|aFerries, toll roads and toll bridges |h[electronic resource]. |
---|
260 | |a[Ottawa] : |bCanada Revenue Agency, |c2009. |
---|
300 | |a11 p. |
---|
490 | 1 |aGST/HST memoranda series |
---|
500 | |aIssued also in French under title: Traversiers et routes et ponts à péage. |
---|
500 | |aCaption title. |
---|
500 | |a"June 2009." |
---|
500 | |aChapter 28.1 of the GST/HST memoranda series. |
---|
520 | |a"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]. |
---|
692 | 07|2gccst|aGoods and services tax |
---|
692 | 07|2gccst|aHarmonized sales tax |
---|
710 | 2 |aCanada Revenue Agency. |
---|
775 | 08|tTraversiers et routes et ponts à péage |w(CaOODSP)9.835658 |
---|
830 | #0|aGST/HST memoranda series (Online)|w(CaOODSP)9.832238 |
---|
856 | 40|qPDF|s238 KB|uhttps://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-1-28-1-2009-eng.pdf |
---|