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:
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| Department/Agency | Canada Border Services Agency. |
|---|---|
| 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 . |
| Series title | Customs D memoranda. D17, Accounting and release procedures ; 2369-2391D17-1-22, September 19, 2016 |
| Publication type | Series - View Master Record |
| Language | [English] |
| Other language editions | [French] |
| Format | Electronic |
| Electronic document | |
| Note(s) | "Ottawa, September 19, 2016." Issued also in HTML format. Superseded Memorandum D17-1-22 dated July 1, 2010. Issued also in French under title: Déclaration en détail de la taxe de vente harmonisée, de la taxe de vente provinciale, de la taxe provinciale sur le tabac et de la majoration ou du droit sur l’alcool à l’égard des importations occasionnelles traitées par les filières du secteur commercial et des services de messagerie. Includes bibliographical references. |
| Publishing information | Ottawa : Canada Border Services Agency, 2016. |
| Description | 9 p. |
| Catalogue number |
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| Subject terms | Customs and excise Imports Taxes |