A particular service of transporting corporeal movable property (also called ”tangible personal property”), including a service of delivering mail, and any other property or service supplied to the recipient of the particular service by the person that supplies the particular service, where the other property or service is part of or incidental to the particular service (regardless of whether there is a separate charge for the other property or service). However, the transporting of an individual's baggage in connection with the supply of a passenger transportation service does not constitute a freight transportation service.

Carriers that supply certain services, such as warehousing, packing or loading, along with their freight transportation service should consider such incidental services to be the same as the freight transportation service, for GST and QST purposes. In other words, incidental services are taxable or zero-rated depending on whether the supply of the freight transportation service is taxable or zero-rated, under the GST and QST systems.