00000nam 2200000za 4500 9.835753 CaOODSP 20221107150735 cr ||||||||||| 170425s1999 onc #o f000 0 eng d CaOODSP eng n-cn--- Rv3-1/28-3-1999E-PDF Passenger transportation services [electronic resource]. [Ottawa] : Revenue Canada, 1999. 10 p. GST/HST memoranda series Issued also in French under title: Services de transport de passagers. Caption title. "January 1999." Chapter 28.3 of the GST/HST memoranda series. "Revised August 13, 1999"--p. [1]. "This section and section 28.2 Freight Transportation Services of Chapter 28 supersede GST Memorandum 300-3-7, Transportation Services, dated May 4, 1992. Due to the number of revisions, the changes have not been side-barred. This section explains the tax status of passenger 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 Act unless otherwise indicated"--p. [1]. gccst Goods and services tax gccst Harmonized sales tax Canada. Revenue Canada. Services de transport de passagers (CaOODSP)9.835756 GST/HST memoranda series (Online) (CaOODSP)9.832238 PDF 149 KB https://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-1-28-3-1999-eng.pdf