Ferries, toll roads and toll bridges .: Rv3-1/28-1-2009E-PDF
"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].
Permanent link to this Catalogue record:
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| Department/Agency | Canada Revenue Agency. |
|---|---|
| Title | Ferries, toll roads and toll bridges . |
| Series title | GST/HST memoranda series |
| Publication type | Series - View Master Record |
| Language | [English] |
| Other language editions | [French] |
| Format | Electronic |
| Electronic document | |
| Note(s) | 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. |
| Publishing information | [Ottawa] : Canada Revenue Agency, 2009. |
| Description | 11 p. |
| Catalogue number |
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| Subject terms | Goods and services tax Harmonized sales tax |
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