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...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Interruption under 24 hours generally not a stopover

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

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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

Example 4

An individual travels by bus from Windsor,...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Exclusion if day trip returning to Canada

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

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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

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

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Rule of origin

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

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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

Example 18

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

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Restriction of definition to a business

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

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.