00000nam 2200000za 4500 9.803757 CaOODSP 20221107135259 cr ||||||||||| 150406s2015 onc o f000 0 eng d CaOODSP eng n-cn--- Rv55-5/6-2-6-2015E-PDF Refund of duties and taxes on non-commercial importations [electronic resource]. Ottawa : Canada Border Services Agency, 2015. 9 p. : tables. Memorandum D6 - refunds ; D6-2-6, March 27, 2015 Issued also in French under title: Remboursement des droits et des taxes sur les importations non commerciales. “Ottawa, March 27, 2015.” Includes references. Superseded Memorandum D6-2-6, dated February 6, 2013. This memorandum outlines and explains the procedures for the refund of duties, goods and services tax (GST), harmonized sales tax (HST), provincial sales tax (PST), provincial tobacco and alcohol taxes, and levies under the Special Import Measures Act (SIMA) for non-commercial importations brought into Canada by mail, courier, or hand carried by the traveller. gccst Imports gccst Excise taxes gccst Tax refunds gccst Customs and excise Canada Border Services Agency. Remboursement des droits et des taxes sur les importations non commerciales (CaOODSP)9.803759 Memorandum D6 - refunds ; D6-2-6, March 27, 2015 (CaOODSP)9.816825 PDF 152 KB https://publications.gc.ca/collections/collection_2015/asfc-cbsa/Rv55-5-6-2-6-2015-eng.pdf