Summary of Reciprocal Taxation Agreements with Provinces and Territories
Hierarchy
Archives
This guide replaces:
- Collection and Remittance of Provincial Sales Taxes (Application of Reciprocal Taxation Agreements and Comprehensive Integrated Tax Coordination Agreements), Policy on the [2010-07-01]
- Reciprocal Taxation Agreements with Provinces and Territories, Summary of [2013-04-01]
1. Effective date
- 1.1This summary took effect on July 1, 2010, and was amended on April 1, 2024.
- 1.1It replaced Appendix C of the Policy on the Collection and Remittance of Provincial Sales Taxes (Application of Reciprocal Taxation Agreements and Comprehensive Integrated Tax Coordination Agreements).
2. Purpose
This summary is designed to help managers and staff make informed decisions on the administration and management of the provisions of the federal, provincial and territorial RTAs concluded with most provinces and territories.
3. Context
- 3.1This summary supports the Directive on Payments.
- 3.2This summary provides departmental managers with quick reference to concise information on the RTAs between the Government of Canada and participating provinces and territories. Note that all federal government departments, managers and their staff are bound by these RTAs.
- 3.3This summary should be read in conjunction with the Directive on Payments and theGuide to Collecting and Paying Federal and Provincial Sales Taxes.
4. Definitions
Definitions to be used in the interpretation of this summary can be found in the Directive on Payments.
5. Department as a vendor
Under the directive, federal departments that sell taxable goods and services are required to:
- register with provincial and territorial taxation authorities
- collect and remit provincial sales taxes (where applicable) and provincial taxes and fees in all provinces and territories participating in the RTA framework
The collection and remittance of provincial sales taxes (where applicable) and of provincial taxes and fees is required under all RTAs.
Moreover, it is the federal government’s policy to collect and remit provincial taxes and fees, even in any province that does not have an RTA. For details concerning registration, collection and remittance of provincial sales taxes and provincial taxes and fees, consult the Directive on Paymentsand the Guide to Collecting and Paying Federal and Provincial Sales Taxes.
6. Exemption from payment of provincial sales taxes
Generally, departments claim an exemption from the payment of provincial sales tax (PST) on the purchase of taxable goods and services in all provinces that have PST except Quebec. However, PST is payable when a taxable good or service is not acquired under the name of the department but rather under the name of a third party, such as under the name of an employee.
A common example of a third-party purchase where PST is payable is when an employee of a department purchases taxable goods or services in the course of employment-related travel. The taxable goods or services could include supplies of transportation, meals, accommodation, taxi services and incidental travel-related expenses, as well as purchases reimbursed out of petty cash.
Note that PST exemption requirements vary from province to province. When necessary, departments provide an exemption certificate or number as proof of exemption status. The exemption certificate is usually worded as follows:
This is to certify that the property and/or services ordered or purchased by (insert name of department/agency) is/are being purchased with Crown funds and is/are therefore not subject to sales and consumption taxes of the Province of (insert name of Province).
7. Payment of provincial taxes and fees under the Reciprocal Taxation Agreements
The federal government has bilateral RTAs with nine provinces and three territories. Alberta is not party to an RTA with the federal government. Note that departments, managers and staff are bound by these agreements.
The following section summarizes each participating province and territory’s RTA requirements.
Newfoundland and Labrador
Agreement
There is an RTA in place, effective January 1, 2017.
Department as a purchaser
Provincial Sales Tax (PST)
There is no PST in this province. The PST was replaced by the harmonized sales tax (HST).
Other Provincial Tax or Fee (PTF)
This province has other provincial taxes or fees (PTFs) that departments are required to pay in accordance with provincial laws as if these laws were applicable to them. The provincial statutes under which PTFs are levied or imposed include, but are not necessarily limited to, the following:
- Part III Gasoline Tax of the Revenue Administration Act, SNL2009R, c. R-15.01
- Highway Traffic Act, RSNL 1990, c. H-3
- Part IX Tobacco Tax of the Revenue Administration Act, SNL2009, c. R-15.01
- the Motorized Snow Vehicles and All-Terrain Vehicles Act, RSNL 1990, c. M-20 (repealed by2021 cO-5.1 s. 52)
- Part VIII Retail Sales Tax of the Revenue Administration Act, SNL2009, c. R-15.01
Department as a vendor
Departments are required to collect and remit PTFs in respect of the sales of property or services by Canada in accordance with provincial laws as if these laws were applicable to them.
Contact office
Tax and Fiscal Policy Branch
Department of Finance
3rd Floor, East Block, Confederation Building
Province of Newfoundland and Labrador
PO Box 8700
St. John’s NL A1B 4J6
Telephone: 709-729-6376 or 1-877-729-6376
Facsimile: 709-729-2856
Email: TaxAdmin@gov.nl.ca
Additional information
For information on the HST, refer to the Directive on Payments and the Guide to Collecting and Paying Federal and Provincial Sales Taxes.
Information about taxes imposed or levied by this province can be found on its taxes, programs and incentives web page.
Prince Edward Island
Agreement
There is an RTA in place, effective January 1, 2017.
Department as a purchaser
Provincial Sales Tax (PST)
There is no PST in this province. It was replaced, effective April 1, 2013, by the HST.
Other Provincial Tax or Fee (PTF)
This province has PTFs that departments are required to pay in accordance with provincial laws, as if these laws were applicable to them. The provincial statutes under which PTFs are levied or imposed include, but are not necessarily limited to, the following:
- Environment Tax Act, R.S.P.E.I. 1988, c. E-8.3
- Gasoline Tax Act, R.S.P.E.I. 1988, c. G-3 (when the fuel purchased is for use in Canada1)
- Health Tax Act, R.S.P.E.I. 1988, c. H-3
- Retail Sales Tax Act, R.S.P.E.I. 1988, c. R-13.03
- Revenue Tax Act, R.S.P.E.I. 1988, c. R-14
- Tobacco Tax Act, R.S.P.E.I. 1988, c. T-3.11
Department as a vendor
Departments are required to collect and remit PTFs in respect of the sales of property or services by Canada in accordance with provincial laws, as if these laws were applicable to them.
Contact office
General Information
Department of Finance
Taxation and Property Records Division
1st Floor Shaw South, 95 Rochford Street
PO Box 2000
Charlottetown PE C1A 7N8
Telephone: 902-368-4070
Email: taxandland@gov.pe.ca
Additional information
For information on the HST, refer to the Directive on Payments and the Guide to Collecting and Paying Federal and Provincial Sales Taxes.
Information about taxes imposed or levied by this province can be found on its Tax Administration and Property Records web page.
Nova Scotia
Agreement
There is an RTA in place, effective January 1, 2017.
Department as a purchaser
Provincial Sales Tax (PST)
There is no PST in this province. The PST was replaced by the HST.
Other Provincial Tax or Fee (PTF)
This province has PTFs that departments are required to pay in accordance with provincial laws, as if these laws were applicable to them. The provincial statutes under which PTFs are levied or imposed include, but are not necessarily limited to, the following:
- Revenue Act, S.N.S. 1995-1996, c.17, except Parts II and IIA
- Motor Carrier Act, R.S.N.S. 1989, c. 292
- Motor Vehicle Act, R.S.N.S. 1989, c. 293
- Off-highway Vehicles Act, R.S.N.S.1989, c. 323
Department as a vendor
Departments are required to collect and remit PTFs in respect of the sales of property or services by Canada in accordance with provincial laws, as if these laws were applicable to them.
Contact office
Nova Scotia Department of Finance and Treasury Board
PO Box 187
1723 Hollis St.
Halifax NS B3J 2N3
Telephone: 902-424-5554
Facsimile: 902-424-0635
Email: FinanceWeb@novascotia.ca
Additional information
For information on the HST, refer to the Directive on Payments and the Guide to Collecting and Paying Federal and Provincial Sales Taxes.
Information about taxes imposed or levied by this province can be found on its Taxation web page.
New Brunswick
Agreement
There is an RTA in place, effective April 1, 2024.
Department as a purchaser
Provincial Sales Tax (PST)
There is no PST in this province. The PST was replaced by the HST.
Other Provincial Tax or Fee (PTF)
This province has PTFs that departments are required to pay in accordance with provincial laws, as if these laws were applicable to them. The provincial statutes under which PTFs are levied or imposed include, but not necessarily limited to, the following:
- Gasoline and Motive Fuel Tax Act, R.S.N.B., 1973, c. G-3
- Harmonized Sales Tax Act, S.N.B. 1997, c. H-1.01
- Motor Carrier Act, R.S.N.B., 1973, c. M-16
- Motor Vehicle Act, R.S.N.B., 1973, c. M-17
- Off-Road Vehicle Act, S.N.B. 1985, c. O-1.5
- Tobacco Tax Act, R.S.N.B., 1973, c. T-7
Department as a vendor
Departments are required to collect and remit PTFs in respect of the sales of property or services by Canada in accordance with provincial laws, as if these laws were applicable to them.
Contact office
Tax Policy Branch
Department of Finance and Treasury Board
Chancery Place
PO Box 6000
Fredericton NB E3B 5H1
Telephone: 506-453-2451
Fax : (506) 453-2053
Email: wwwfin@gnb.ca
Website: https://www.gnb.ca/finance
Additional information
For information on the HST, refer to the Directive on Payments and the Guide to Collecting and Paying Federal and Provincial Sales Taxes.
Information about tax imposed or levied by this province can be found on its Taxation web page.
Quebec
Agreement
There is an RTA in place, effective January 1, 2017.
Department as a purchaser
Provincial Sales Tax (PST)
There is PST in this province, which is called the Quebec Sales Tax (QST). The QST is imposed under Title I of An Act respecting the Québec sales tax, S.Q., chapter T-0.1.
Departments are required to pay QST on the purchase or acquisition of taxable goods or services, in accordance with An Act respecting the Québec sales tax, S.Q., chapter T-0.1 as if that Act were applicable to it, and subsequently claim a rebate through the QST Federal Rebate Administrator from Revenue Québec. For further information, departments can refer to the Directive on Payments and the Guide to Collecting and Paying Federal and Provincial Sales Taxes.
Other Provincial Tax or Fee (PTF)
This province has PTFs that departments are required to pay in accordance with Quebec’s laws as if these laws were applicable to them. The provincial statutes under which PTFs are levied or imposed include, but are not necessarily limited to, the following:
- Highway Safety Code, S.Q., chapter C-24.2
- Tobacco Tax Act, S.Q., chapter I-2
- Fuel Tax Act, S.Q., chapter T-1, other than sections 3 and 16 and Division IX.1
- An Act respecting the Québec Sales Tax, S.Q., chapter T-0.1, other than Title I and related transitional provisions
Department as a vendor
Departments are required to collect and remit the QST and PTFs in respect of the sales of property or services by Canada in accordance with Quebec’s laws as if these laws were applicable to them.
Contact office
Direction principale des services à la clientèle des entreprises
Revenu Québec
3800, rue de Marly
Québec QC G1X 4A5
Telephone: 418-659-4692
Toll-free: 1-800-567-4692
More contact information is available on the Contact Us page of Revenu Québec.
Additional information
Information about taxes imposed or levied by this province can be found on its Consumption taxes web page.
Ontario
Agreement
There is an RTA in place, effective January 1, 2023.
Department as a purchaser
Provincial Sales Tax (PST)
There is no PST in this province. The PST was replaced by the harmonized sales tax (HST).
Other Provincial Tax or Fee (PTF)
This province has PTFs that departments are required to pay in accordance with provincial laws as if these laws were applicable to them. The provincial statutes under which PTFs are levied or imposed include, but are not necessarily limited to, the following:
- Part V.1 of the Electricity Act, 1998, S.O. 1998, c. 15, Schedule A2
- Fuel Tax Act, R.S.O. 1990, c. F.35
- Gasoline Tax Act, R.S.O. 1990, c. G.5
- Highway Traffic Act, R.S.O. 1990, c. H.8
- Liquor Tax Act, 1996, S.O. 1996, c. 26
- Motorized Snow Vehicles Act, R.S.O. 1990, c. M.44
- Off-Road Vehicles Act, R.S.O. 1990, c. O.4
- sections 2.1, and 4.2 of the Retail Sales Tax Act, R.S.O. 1990, c. R.31
- Tobacco Tax Act, R.S.O. 1990, c. T.10
Department as a vendor
Departments are required to collect and remit PTFs in respect of the sales of property or services by Canada in accordance with provincial laws as if these laws were applicable to them.
Contact office
Ontario Ministry of Finance
33 King St W
PO Box 625
Oshawa ON L1H 8H9
Toll-free: 1-866-668-8297
Facsimile: 1-800-263-7776
More contact information is available on the Connect with a Ministry of Finance Tax Office web page.
Additional information
For information on the HST, refer to the Directive on Payments and the Guide to Collecting and Paying Federal and Provincial Sales Taxes.
Information about taxes imposed or levied by this province can be found on its Taxes and Benefits web page.
Manitoba
Agreement
There is an RTA in place, effective January 1, 2017.
Department as a purchaser
Provincial Sales Tax (PST)
There is PST in this province, which is a tax imposed or levied under The Retail Sales Tax Act, C.C.S.M., c. R130 or under the Tax Administration and Miscellaneous Taxes Act, C.C.S.M. c. T2.
Departments are generally exempt from paying PST on the purchase or acquisition of taxable goods or services in this province but are required to pay PST on third-party purchases.
Exemption number: 390-516-0
Other Provincial Tax or Fee (PTF)
This province has PTFs that departments are required to pay in accordance with provincial laws as if these laws were applicable to them. The provincial statutes under which PTFs are levied or imposed include, but are not necessarily limited to, the following:
- Fuel Tax Act, C.C.S.M., c. F192
- Highway Traffic Act, C.C.S.M., c. H60
- Off-Road Vehicles Act, C.C.S.M., c. O31
- Tobacco Tax Act, C.C.S.M., c. T80
Department as a vendor
Departments are required to collect and remit the PST and PTFs in respect of the sales of property or services by Canada in accordance with provincial laws as if these laws were applicable to them.
Contact office
Manitoba Finance
Taxation Division
101-401 York Ave
Winnipeg MB R3C 0P8
Telephone: 204-945-5603
Toll-free in Manitoba: 1-800-782-0318
Email: MBTax@gov.mb.ca
Additional information
Information about taxes imposed or levied by this province can be found on its Taxes Administered web page.
Saskatchewan
Agreement
There is an RTA in place, effective January 1, 2017.
Department as a purchaser
Provincial Sales Tax (PST)
There is PST in this province, which is a tax imposed or levied under Provincial Sales Tax Act, S.S c. P-34.1. the Provincial Sales Tax Act, S.S c. P-34.1.
Departments are generally exempt from paying PST on the purchase or acquisition of taxable goods or services in this province but are required to pay PST on third-party purchases.
An exemption certificate is to be used in this province.
Other Provincial Tax or Fee (PTF)
This province has PTFs that departments are required to pay in accordance with provincial laws as if these laws were applicable to them. The provincial statutes under which PTFs are levied or imposed include, but are not necessarily limited to, the following:
- Fuel Tax Act, 2000, S.S. 2000, c. F-23.213
- Traffic Safety Act, S.S. 2004, c. T-18.1
- Liquor Consumption Tax Act, S.S. 1979, c. L-19.1
- Tobacco Tax Act, 1998, S.S. 1998, c. T-15.001
Department as a vendor
Departments are required to collect and remit the PST and PTFs in respect of the sales of property or services by Canada in accordance with provincial laws as if these laws were applicable to them.
Contact office
Saskatchewan Finance
Tax Information and Compliance Branch
2350 Albert St, 3rd Floor
Regina SK S4P 4A6
Telephone: 306-787-6645
Toll-free: 800-667-6102
Facsimile: 306-798-3045
Email: sask.tax.info@finance.gov.sk.ca
Additional information
Information about taxes imposed or levied by this province can be found on its Ministry of Finance web page.
Alberta
Agreement
There is no RTA in place in this province.
Department as a purchaser
Provincial Sales Tax (PST)
There is no PST in this province.
Other Provincial Tax or Fee (PTF)
This province has PTFs, which departments are generally not required to pay.
The Alberta fuel tax does not apply when departments pay for fuel directly; however, when government employees pay for fuel, it is subject to fuel tax. For additional information, refer to Information Circular FT-1, Alberta Fuel Tax Act Information Circular: Overview of Fuel Tax.
The Alberta tourism levy does not apply when departments pay for accommodations directly and provide an exemption certificate to the hotel operator; however, when government employees pay for accommodations, they are subject to the tourism levy. For additional information, refer to Information Circular TL-1R6, Alberta Tourism Levy Act Information Circular: Overview of Tourism Levy Program.
Department as a vendor
Departments are required to collect and remit PTFs in respect of the sales of property or services by Canada in accordance with provincial laws as if these laws were applicable to them.
Contact office
Tax and Revenue Administration
Alberta Finance
9811-109 Street
Edmonton AB T5K 2L5
Telephone: 780-427-3044
Toll-free in Alberta: call 310-0000, then enter 780-427-3044
Facsimile: 780-427-0348
Email: tra.revenue@gov.ab.ca
Web: Treasury Board and Finance
Additional information
Information about taxes imposed or levied by this province can be found on its Tax and levy payments and administration web page.
British Columbia
Agreement
There is an RTA in place, effective as of July 1, 2010.
Department as a purchaser
Provincial Sales Tax (PST)
There is PST in this province, effective April 1, 2013. It is a tax imposed or levied under the Provincial Sales Tax Act, S.B.C. 2012, c. 35, other than under sections 123, 123.2(3) and 123.3(3) of the Act.
Departments are generally exempt from paying PST on the purchase or acquisition of taxable goods or services in this province but are required to pay PST on third-party purchases.
Exemption number: PST-1000-5001
Other Provincial Tax or Fee (PTF)
This province has PTFs that departments are required to pay in accordance with provincial laws as if these laws were applicable to them. The provincial statutes under which PTFs are levied or imposed include, but are not necessarily limited to, the following:
- Carbon Tax Act, S.B.C. 2008, c. 40
- Commercial Transport Act, R.S.B.C. 1996, c. 58
- Motor Fuel Tax Act, R.S.B.C. 1996, c. 317
- Motor Vehicle Act, R.S.B.C. 1996, c. 318
- Passenger Transportation Act, S.B.C. 2004, c. 39
- tax imposed under section 123 of the Provincial Sales Tax Act, S.B.C. 2012, c. 35
- Tobacco Tax Act, R.S.B.C. 1996, c. 452
Department as a vendor
Departments are required to collect and remit the PST and PTFs in respect of the sales of property or services by Canada in accordance with provincial laws as if these laws were applicable to them.
Contact office
Customer Taxation Programs Branch
Government of British Columbia
Ministry of Finance
PO Box 9442 STN PROV GOVT
Victoria BC V8W 9V4
Telephone: 1-250-410-0373
Toll-free: 1-877-388-4440
Email: CTBTaxQuestions@gov.bc.ca
Additional information
Information about taxes imposed or levied by this province can be found on its Taxes and tax credits web page.
Yukon
Agreement
There is an RTA in place, effective January 1, 2017.
Department as a purchaser
Provincial Sales Tax (PST)
There is no PST in this territory.
Other Provincial Tax or Fee (PTF)
This territory has PTFs that departments are required to pay in accordance with territorial laws as if these laws were applicable to them. The territorial statutes under which PTFs are levied or imposed include, but are not necessarily limited to, the following:
- Fuel Oil Tax Act, R.S.Y. 2002, c. 97
- Tobacco Tax Act, R.S.Y. 2002, c. 219
Departments are required to pay licence plate fees and other user fees.
Department as a vendor
Departments are required to collect and remit PTFs in respect of the sales of property or services by Canada in accordance with territorial laws as if these laws were applicable to them.
Contact office
Finance – Taxation
Government of Yukon
2071-2nd Ave
Whitehorse YK Y1A 1B2
Telephone: 867-667-5811
Facsimile: 867-393-6217
Email: fininfo@gov.yk.ca
Additional information
Information about taxes imposed or levied by this territory can be found on its Taxation web page.
Northwest Territories
Agreement
There is an RTA in place, effective January 1, 2017.
Department as a purchaser
Provincial Sales Tax (PST)
There is no PST in this territory.
Other Provincial Tax or Fee (PTF)
This territory has PTFs that departments are required to pay in accordance with territorial laws as if these laws were applicable to them. The territorial statutes under which PTFs are levied or imposed include, but are not necessarily limited to, the following:
- Motor Vehicles Act, R.S.N.W.T. 1988, c. M-16
- Petroleum Products Tax Act, R.S.N.W.T. 1988, c. P-54
- Tobacco Tax Act, R.S.N.W.T. 1988, c. T-5
Department as a vendor
Departments are required to collect and remit PTFs in respect of the sales of property or services by Canada in accordance with territorial laws as if these laws were applicable to them.
Contact office
Fiscal Policy Division, Department of Finance
Government of Northwest Territories
PO Box 1320
5th Floor, Arthur Laing Building
5003-49th St
Yellowknife NT X1A 2L9
Telephone: 867-767-9158, ext. 15056
Toll-free: 800-661-0820
Facsimile: 867-873-0128
Email: NWT_TAX@gov.nt.ca
Web: Finance
Additional information
Information about taxes imposed or levied by this territory can be found on its Licences, Taxes and Fees web page.
Nunavut
Agreement
There is an RTA in place, effective January 1, 2017.
Department as a purchaser
Provincial Sales Tax (PST)
There is no PST in this territory.
Other Provincial Tax or Fee
This territory has PTFs that departments are required to pay in accordance with territorial laws as if these laws were applicable to them. The territorial statutes under which PTFs are levied or imposed include, but are not necessarily limited to, the following:
- Motor Vehicles Act, R.S.N.W.T. 1988, c. M-165
- Petroleum Products Tax Act, R.S.N.W.T. 1988, c. P-5
- Tobacco Tax Act, R.S.N.W.T. 1988, c. T-5
Department as a vendor
Departments are required to collect and remit PTFs in respect of the sales of property or services by Canada in accordance with territorial laws as if these laws were applicable to them.
Contact office
Department of Finance
Government of Nunavut
PO Box 1000, STN 330
Iqaluit NU X0A 0H0
Toll-free: 800-316-3324 (Taxation)
Web: Department of Finance
Additional information
Information about taxes imposed or levied by this territory can be found on its Taxes and Superintendent of Insurance web page.
Appendix: tax status summary
The tables below are not intended to provide a comprehensive summary of all provincial sales taxes and provincial taxes and fees payable, collectible and remittable by federal departments under Canada’s RTAs with participating provinces and territories and is subject to change. Federal departments should refer to the provisions of the RTAs and applicable laws for more details.
Government of Canada purchases
| Select taxes and fees | NL | PEI | NS | NB | QC | ON | MB | SK | AB | BC | YK | NT | NU |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Harmonized sales tax (HST) | T | T | T | T | N/A | T | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| Provincial sales tax (PST) | N/A | N/A | N/A | N/A | T | N/A | E | E | N/A | E | N/A | N/A | N/A |
Provincial tax or fee (PTF)
| Select taxes and fees | NL | PEI | NS | NB | QC | ON | MB | SK | AB | BC | YK | NT | NU |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Legend
|
|||||||||||||
| Tobacco | T | T | T | T | T | T | T | T | E | T | T | T | T |
| Gasoline / fuel | T | T | T | T | T | T | T | T | E | T | T | T | T |
| Vehicle registration fees | T | T | T | T | T | T | T | T | E | T | T | T | T |
| Insurance premiums | T | N/A | N/A | N/A | T | T | E | E | N/A | N/A | N/A | N/A | N/A |
| Room tax | N/A | N/A | N/A | N/A | T | N/A | N/A | N/A | E | T | N/A | N/A | N/A |
| Alcoholic beverages | N/A | T | N/A | N/A | T | T | N/A | T | N/A | N/A | N/A | N/A | N/A |
Reimbursement of third-party purchases
| Taxes | NL | PEI | NS | NB | QC | ON | MB | SK | AB | BC | YK | NT | NU |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Legend
|
|||||||||||||
| HST | T | T | T | T | N/A | T | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| PST | N/A | N/A | N/A | N/A | T | N/A | T | T | N/A | T | N/A | N/A | N/A |
| HST/PST/PTF on meals |
T | T | T | T | T | T | T | T | N/A | T | N/A | N/A | N/A |
| HST/PST/PTF on temporary accommodation |
T | T | T | T | T | T | T | T | T | T | N/A | N/A | N/A |
| HST/PST/PT on gasoline |
T | T | T | T | T | T | T | T | T | T | T | T | T |
| HST/PST/PTF on vehicle maintenance costs incurred on behalf of the Crown by a fleet management service provider (e.g. fleet card) |
T | T | T | T | T | T | E | E | N/A | E | N/A | N/A | N/A |