Section 163

Subsection 163(1) - Consideration for Portions of Tour Package


Club Med Sales Inc. v. The Queen, [1997] GSTC 28 (TCC)

The appellant, a registrant, provided zero-rated vacation packages to customers who had also paid a non-refundable "membership fee" in the...

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Administrative Policy

GST M 300-3-6 "Travel Services"