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Why is Canadian GST and US Transportation tax to the cost of the Flight pass?

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Why is Canadian GST and US Transportation tax to the cost of the Flight pass?

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The Flight Pass to Canada entitles the purchaser to air travel within the taxation area (continental North America) as defined by GST legislation. Therefore, the Canada Revenue Agency has ruled that 7% GST applies on the price charged for the Flight Pass to Canada, regardless of where the pass is sold.

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