Accounting for the harmonized sales tax, provincial sales tax, provincial tobacco tax and alcohol markup/fee on casual importations in the courier and commercial streams .: Rv55-5/17-1-22-2016E-PDF
"This memorandum provides information on the collection and accounting of the Harmonized Sales Tax (HST), Provincial Sales Tax (PST), provincial tobacco tax and alcohol markup/fee on all casual goods cleared in the courier and commercial streams, i.e. goods imported for individual use or mail-order goods. For additional information on HST/PST or information on casual goods cleared in the traveller stream, see Memorandum D2-3-6, Non-commercial Provincial Tax Collection Programs. For information on casual goods cleared in the postal stream, see Memorandum D5-1-1, Canada Border Services Agency International Mail Processing System"--p.1.
Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.824673&sl=0
| Department/Agency |
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| Title | Accounting for the harmonized sales tax, provincial sales tax, provincial tobacco tax and alcohol markup/fee on casual importations in the courier and commercial streams . |
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| Publication type | Monograph - View Master Record |
| Language | [English] |
| Other language editions | [French] |
| Format | Digital text |
| Electronic document | |
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| Publishing information |
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| Description | 9 p. |
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| Subject terms |
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