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| 01740cam 2200313za 4500 |
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| 001 | 9.835750 |
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| 003 | CaOODSP |
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| 005 | 20221107150734 |
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| 007 | cr ||||||||||| |
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| 008 | 170425s1999 onc #o f000 0 eng d |
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| 040 | |aCaOODSP|beng |
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| 043 | |an-cn--- |
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| 086 | 1 |aRv3-1/28-2-1999E-PDF |
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| 245 | 10|aFreight transportation services |h[electronic resource]. |
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| 260 | |a[Ottawa] : |bRevenue Canada, |c1999. |
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| 300 | |a[13] p. |
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| 490 | 1 |aGST/HST memoranda series |
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| 500 | |aIssued also in French under title: Services de transport de marchandises. |
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| 500 | |aCaption title. |
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| 500 | |a"January 1999." |
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| 500 | |aChapter 28.2 of the GST/HST memoranda series. |
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| 500 | |a"Notice of change, re 28.2, Freight Transportation Services, paragraphs 40.1 and 40.2, March 22, 2004"--p. [1]. |
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| 520 | |a"This section and section 28.3 Passenger Transportation Service of Chapter 28 supersede GST Memorandum 300-3-7, Transportation Services, dated May 4, 1992. The changes have been side-barred. This section provides detailed information on the tax status of freight transportation services as they relate to the Goods and Services Tax (GST) and Harmonized Sales Tax (HST) provisions of the Excise Tax Act (the Act). The legislative reference for this section is Part VII of Schedule VI to the the Act unless otherwise indicated"--p. [1]. |
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| 692 | 07|2gccst|aGoods and services tax |
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| 692 | 07|2gccst|aHarmonized sales tax |
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| 710 | 1 |aCanada.|bRevenue Canada. |
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| 775 | 08|tServices de transport de marchandises |w(CaOODSP)9.835752 |
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| 830 | #0|aGST/HST memoranda series (Online)|w(CaOODSP)9.832238 |
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| 856 | 40|qPDF|s159 KB|uhttps://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-1-28-2-1999-eng.pdf |
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