GST/HST Memorandum 28-3 [28.3] Passenger Transportation Services July 2019

Examples of transit authority not satisfying the substantially all test (para. 35)

Example 5

A transit authority sells transit passes to another...

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Interruption under 24 hours generally not a stopover

14. An interruption between 2 legs of a journey to transfer between conveyances is not...

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Round trip by ground back to Canada has no stopover if less than 24 hours

17. When determining the province in which the supply is made, a...

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Continuous journey where 1 ticket agent issues 2 tickets with 3-hour stopover (para. 6)

Example 4

An individual travels by bus from Windsor,...

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Exclusion if day trip returning to Canada

40. Specifically excluded from this zero-rating provision is a passenger transportation service that is...

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Bus trip to Seattle and plane flight to Lima form continuous journey (para. 41)

Example 11

A bus ticket for return travel from Vancouver, British...

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Zero-rating of charge for extending ticket (para. 55)

55. Where the supplier of a passenger transportation service provides a service (listed in...

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Rule of origin

61. Generally, where the origin is specified on the ticket or voucher issued in respect of the first passenger transportation...

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Assimilation to same place of supply of cancellation of ticket (para. 70)

Example 18

A supply of a passenger transportation service from Gander,...

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Application where rail pass can only be used in Ontario (para. 74)

Example 19

An individual resident of Ontario purchases a rail pass at a rail...

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Different tax rate on each leg of journey (para. 76)

Example 20

A traveller buys an airline ticket for travel from St. John’s, Newfoundland and...

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Restriction of definition to a business

83. The definition only applies to taxable supplies of passenger transportation services that are made in...

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