000 01980nam  2200313za 4500
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003CaOODSP
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008160613s2016    onc     o    f000 0 eng d
040 |aCaOODSP|beng
043 |an-cn---
0861 |aRv55-5/2-3-6-2016E-PDF
24500|aNon-commercial provincial tax collection programs |h[electronic resource].
260 |aOttawa : |bCanada Border Services Agency, |c2016.
300 |a8 p.
4901 |aCustoms D memoranda. D2, International travel, |x2369-2391 ; |vD2-3-6, June 8, 2016
500 |aIssued also in French under title: Programmes de perception des taxes provinciales sur les importations non commerciales.
500 |aCaption title.
500 |a“Superseded Memorandum D: D2-3-6 dated July 1, 2010”--p. 8.
520 |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].
69207|2gccst|aImports
69207|2gccst|aProvincial taxes
69207|2gccst|aCustoms and excise
7102 |aCanada Border Services Agency.
77508|tProgrammes de perception des taxes provinciales sur les importations non commerciales |w(CaOODSP)9.819337
794 |tNon-commercial provincial tax collection programs |w(CaOODSP)9.837574
830#0|aCustoms D memoranda. D2, International travel,|x2369-2391 ; |vD2-3-6, June 8, 2016|w(CaOODSP)9.816825
85640|qPDF|s103 KB|uhttps://publications.gc.ca/collections/collection_2016/asfc-cbsa/Rv55-5-2-3-6-2016-eng.pdf