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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

Publication information
Department/Agency
  • Canada Border Services Agency, issuing body.
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]
Earlier 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.
  • "Superseded Memorandum D, D2-3-6 dated June 8, 2016."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.
Description1 online resource (9 pages).
Catalogue number
  • Rv55-8/2-3-6-2022E-PDF
Subject terms
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