GST/HST Memorandum 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...
Extension of definition to commercial ride-sharing
To ensure that the GST/HST applies consistently to taxi services and commercial ride-sharing...
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|Tax Topics - Excise Tax Act - Section 148 - Subsection 148(1)||139|