Don't think VIA is in the same context of a constitutionally guaranteed ferry link between the island of Newfoundland and mainland Canada negotiated at the time of Confederation. And yes you do pay tax on the Reserved Business Class type seating.So none of VIA's trains are considered "essential service"?
And what about Marine Atlantic's 'business class' seating...shouldn't that be an 'extra' amenity' as well?
Guess a case could be made for VIA's remote service in northern Manitoba for example as essential.
A lot of the users of VIA's remote services are Indigenous and do not pay GST..