Taxi Business

Table of Contents

Administrative Policy

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

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.

GST/HST Info Sheet GI-196 “GST/HST and Commercial Ride-sharing Services” June 2016

Extension of definition to commercial ride-sharing

To ensure that the GST/HST applies consistently to taxi services and commercial ride-sharing...

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

Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 148 - Subsection 148(1) 139