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008170602s2017    onc     o    f000 0 eng d
040 |aCaOODSP|beng
043 |an-cn---
0861 |aRv55-5/2-3-6-2017E-PDF
24500|aNon-commercial provincial tax collection programs |h[electronic resource].
260 |aOttawa : |bCanada Border Services Agency, |c2017.
300 |a8 p.
4901 |aCustoms D memoranda. D2, International travel, |x2369-2391 ; |vD2-3-6, May 16, 2017
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500 |a“Superseded Memorandum D: D2-3-6 dated June 8, 2016”--p. 8.
520 |a"This memorandum has been revised to reflect the Harmonized Sales Tax / Provincial Sales Tax rate changes in the appendix 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)9.837575
795 |tNon-commercial provincial tax collection programs |w(CaOODSP)9.819336
830#0|aCustoms D memoranda. D2, International travel,|x2369-2391 ; |vD2-3-6, May 16, 2017|w(CaOODSP)9.816825
85640|qPDF|s428 KB|uhttps://publications.gc.ca/collections/collection_2017/asfc-cbsa/Rv55-5-2-3-6-2017-eng.pdf