00000nam 2200000za 4500 9.835750 CaOODSP 20221107150734 cr ||||||||||| 170425s1999 onc #o f000 0 eng d CaOODSP eng n-cn--- Rv3-1/28-2-1999E-PDF Freight transportation services [electronic resource]. [Ottawa] : Revenue Canada, 1999. [13] p. GST/HST memoranda series Issued also in French under title: Services de transport de marchandises. Caption title. "January 1999." Chapter 28.2 of the GST/HST memoranda series. "Notice of change, re 28.2, Freight Transportation Services, paragraphs 40.1 and 40.2, March 22, 2004"--p. [1]. "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]. gccst Goods and services tax gccst Harmonized sales tax Canada. Revenue Canada. Services de transport de marchandises (CaOODSP)9.835752 GST/HST memoranda series (Online) (CaOODSP)9.832238 PDF 159 KB https://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-1-28-2-1999-eng.pdf