Non-commercial provincial tax collection programs.: Rv55-8/2-3-6-2022E-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. 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.
Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.912295&sl=0
| Department/Agency | Canada Border Services Agency, issuing body. |
|---|---|
| Title | Non-commercial provincial tax collection programs. |
| Series title | Memorandum, 2369-2391 ; D2-3-6 |
| Publication type | Series - View Master Record |
| Language | [English] |
| Other language editions | [French] |
| Earlier edition | Non-commercial provincial tax collection programs. |
| Format | Electronic |
| Electronic document | |
| Note(s) | 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 "Superseded Memorandum D, D2-3-6 dated June 8, 2016."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. |
| Publishing information | Ottawa : Canada Border Services Agency = Agence des services frontaliers du Canada, February 16, 2022. |
| Description | 1 online resource (9 pages). |
| Catalogue number |
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| Subject terms | Tariff -- Canada -- Provinces. Federal-provincial tax relations -- Canada. |