GST/HST Info Sheet GI-170 "Charter Flights Supplied to Third-Party Charterers"May 2015

Generally, a supply of a passenger transportation service that is part of a continuous journey is made in a participating province if the...

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"Stopover", in respect of a continuous journey of an individual or group of individuals, means any place at which the individual or group embarks...

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Continuous journey

[T]he supply of a "passenger transportation service" is a supply of a service of transporting or carrying travellers (i.e., an...

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[T]he excess valuation charges for baggage would be viewed as a separate charge in respect of a passenger's baggage and not part of the...

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Single v. multiple supply

A ferry flight is generally considered to be an input to a passenger transportation service. ...

[T]he fuel surcharges...

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Distinction between passenger transportation service to the public, who are independent of the operator, and lease of aircraft

Passenger...

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