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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:
publications.gc.ca/pub?id=9.835657&sl=0

Publication information
Department/Agency
  • Canada Revenue Agency.
TitleFerries, toll roads and toll bridges .
Series title
  • GST/HST memoranda series
Publication typeMonograph - View Master Record
Language[English]
Other language editions[French]
FormatDigital text
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.
Description11 p.
Catalogue number
  • Rv3-1/28-1-2009E-PDF
Subject terms
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