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Passenger transportation services .: Rv3-1/28-3-1999E-PDF

"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].

Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.835753&sl=0

Publication information
Department/Agency
  • Canada. Revenue Canada.
TitlePassenger transportation services .
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: Services de transport de passagers.
  • Caption title.
  • "January 1999."
  • Chapter 28.3 of the GST/HST memoranda series.
  • "Revised August 13, 1999"--p. [1].
Publishing information
  • [Ottawa] : Revenue Canada, 1999.
Description10 p.
Catalogue number
  • Rv3-1/28-3-1999E-PDF
Subject terms
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