00000nam 2200000zi 4500 9.912295 CaOODSP 20220615083842 m o d f cr mn||||||||| 220615e20220216onc ob f000 0 eng d CaOODSP eng rda CaOODSP n-cn--- Rv55-8/2-3-6-2022E-PDF Non-commercial provincial tax collection programs. Ottawa : Canada Border Services Agency = Agence des services frontaliers du Canada, February 16, 2022. 1 online resource (9 pages). text txt rdacontent computer c rdamedia online resource cr rdacarrier Memorandum, 2369-2391 ; D2-3-6 Issued also in French under title: Programmes de perception des taxes provinciales sur les importations non commerciales. "Superseded Memorandum D, D2-3-6 dated June 8, 2016." Issued also in HTML format. Includes bibliographical references. "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. 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"--In brief. Tariff Canada Provinces. Federal-provincial tax relations Canada. Canada Border Services Agency, issuing body. Programmes de perception des taxes provinciales sur les importations non commerciales. (CaOODSP)9.912296 Non-commercial provincial tax collection programs. (CaOODSP)9.886531 Memorandum (Canada Border Services Agency) D2-3-6. (CaOODSP)9.816825 PDF 579 KB https://publications.gc.ca/collections/collection_2022/asfc-cbsa/Rv55-8-2-3-6-2022-eng.pdf HTML N/A https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-3-6-eng.html