00000nam 2200000za 4500 9.819336 CaOODSP 20221107142934 cr ||||||||||| 160613s2016 onc o f000 0 eng d CaOODSP eng n-cn--- Rv55-5/2-3-6-2016E-PDF Non-commercial provincial tax collection programs [electronic resource]. Ottawa : Canada Border Services Agency, 2016. 8 p. Customs D memoranda. D2, International travel, 2369-2391 ; D2-3-6, June 8, 2016 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 “Superseded Memorandum D: D2-3-6 dated July 1, 2010”--p. 8. "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]. gccst Imports gccst Provincial taxes gccst Customs and excise Canada Border Services Agency. Programmes de perception des taxes provinciales sur les importations non commerciales (CaOODSP)9.819337 Non-commercial provincial tax collection programs (CaOODSP)9.837574 Customs D memoranda. D2, International travel, 2369-2391 ; D2-3-6, June 8, 2016 (CaOODSP)9.816825 PDF 103 KB https://publications.gc.ca/collections/collection_2016/asfc-cbsa/Rv55-5-2-3-6-2016-eng.pdf