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GST/HST Interpretation
10 March 2010 GST/HST Interpretation 121991 - Application of the HST in Ontario and British Columbia to the Air Transportation Industry
You have also asked for clarification of the language in the GST/HST Guide RC4036, GST/HST Information for the Travel and Convention Industry, concerning travel agents. ... In this regard, you asked for clarification of the following paragraph in the GST/HST Guide RC4036, GST/HST Information for the Travel and Convention Industry, concerning travel agents: Also, if you are a travel agency acting as an agent for a non-resident person, your service is zero-rated when: • the service relates to a sale made outside Canada by or to the non-resident; or • the service relates to a zero-rated sale of exported goods or services to the non-resident. ...
GST/HST Interpretation
11 January 2001 GST/HST Interpretation 32073 - Accounting for GST/HST by Travel Agents
La contrepartie d'une fourniture devient généralement due le premier en date du jour où une facture est émise par le fournisseur pour la première fois, du jour apparaissant sur la facture et du jour où du jour où l'acquéreur est tenu de la payer conformément à une convention écrite visant la fourniture [lii] 44. ...