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Non-commercial provincial tax collection programs.: Rv55-8/2-3-6-2020E-PDF

"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.

Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.886531&sl=0

Publication information
Department/Agency
  • Canada Border Services Agency.
TitleNon-commercial provincial tax collection programs.
Series title
  • Memorandum, 2369-2391 ; D2-3-6
Publication typeMonograph - View Master Record
Language[English]
Other language editions[French]
Later editionNon-commercial provincial tax collection programs.
FormatDigital text
Electronic document
Note(s)
  • Issued also in French under title: Programmes de perception des taxes provinciales sur les importations non commerciales.
  • Title from caption.
  • "Ottawa, March 4, 2020."
  • Issued also in HTML format.
  • "Superseded Memorandum D D2-3-6 dated June 8, 2016."
  • Includes references.
Publishing information
  • Ottawa : Canada Border Services Agency = Agence des services frontaliers du Canada, 2020.
Description1 online resource (8 pages).
Catalogue number
  • Rv55-8/2-3-6-2020E-PDF
Subject terms
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