Non-commercial provincial tax collection programs: Rv55-5/2-3-6-2017E-PDF

"This memorandum has been revised to reflect the Harmonized Sales Tax / Provincial Sales Tax rate changes in the appendix A. This memorandum provides general information for administering agreements between the Canada Border Services Agency (CBSA) and provincial authorities. The CBSA has agreed to collect provincial taxes for certain provinces on non-commercial goods imported through various means, specifically by travellers. As well, this memorandum contains information about the Harmonized Sales Tax (HST) agreements, between the Minister of Finance for Canada and the participating provinces, for collecting the HST on non-commercial importations by travellers"--In brief, p. [1].

Permanent link to this Catalogue Record: What is a permanent link?
MARC XML Format   MARC HTML Format

Department/Agency Canada Border Services Agency.
Title Non-commercial provincial tax collection programs
Series Title Customs D memoranda. D2, International travel,
Publication Type Series - View Master Record
Language [English]
Other Language Editions [French]
Format Electronic
Electronic Document

Archived Content

Information identified as archived is provided for reference, research or recordkeeping purposes. It is not subject to the Government of Canada Web Standards and has not been altered or updated since it was archived. Please contact the authoring department to request a format other than those available.

We invite you to consult the Frequently Asked Questions page for additional information regarding the Archived Content notice.

Having trouble opening this document?

Note: The URLs contained in this/these document(s) may no longer be functional
Note Issued also in French under title: Programmes de perception des taxes provinciales sur les importations non commerciales. Caption title. “Superseded Memorandum D: D2-3-6 dated June 8, 2016”--p. 8.
Date 2017.
Number of Pages 8 p.
Catalogue Number
  • Rv55-5/2-3-6-2017E-PDF
Subject Terms Imports, Provincial taxes, Customs and excise