News & Insights

Updated Passenger Transportation Services Memorandum Released by CRA

Tax Development Jul 31, 2019

The Canada Revenue Agency (CRA) recently updated GST/HST Memorandum 28.3, “Passenger Transportation Services.” The revised memorandum includes numerous examples to illustrate the place of supply rules for passenger transportation services, noting various supplies eligible for zero-rating. 

In addition, the revised publication addresses situations where supplies related to passenger transportation services, such as baggage charges and fees for the supervision of an unaccompanied child, may be eligible for zero-rating or remain subject to GST/HST at the applicable rate.