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...

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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...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 148 - Subsection 148(1) 147