The Canada Revenue Agency has updated this memorandum to reflect the GST/HST rate reduction effective January 1, 2008, to 5% and 13% respectively, which supersedes a previous version issued May 1998. This memorandum discusses how GST/HST applies to supplies of ferry services and to supplies made on board ferries. It also explains how the GST/HST applies to supplies of a right to use a road or a bridge where a toll is charged for that right.
CRA Memorandum 28.1
CRA GST/HST Memoranda Series 28.1, “Ferries, Toll Roads and Toll Bridges”
Tax Development Jun 30, 2009