The Canada Revenue Agency has reissued this memorandum, which supersedes GST/HST Memorandum 27.1, “Zero-Rated Travel Services”. This memorandum explains that suppliers who sell tour packages are required to identify the various elements of the package in order to determine the amount of GST/HST, if any, they must collect. In addition, the rules to determine the tax rate for each portion of the tour package are discussed.
CRA Memoranda 27.1
CRA GST/HST Memoranda Series 27.1, “Calculating the GST/HST on Tour Packages”
Tax Development Jun 16, 2009