00000nam 2200000zi 4500 9.924944 CaOODSP 20250911092155 m o d f cr cn||||||||| 230711e20221006onca ob f000 0 eng d CaOODSP eng rda CaOODSP n-cn--- Rv55-8/18-4-1-2022E-PDF Select luxury items tax on importation. [October 6, 2022 edition]. Ottawa : Canada Border Services Agency = Agence des services frontaliers du Canada, October 06, 2022. 1 online resource (24 pages) : illustrations. text txt rdacontent computer c rdamedia online resource cr rdacarrier Memorandum, 2369-2391 ; D18-4-1 Caption title. Issued also in French under title: Taxe sur certains biens de luxe à l'importation. "Superseded Memorandum D, D18-4-1 dated September 1, 2022." Includes bibliographical references. "This memorandum has been revised to correct information found in paragraph 23 which now states that when a provincial sales tax is applicable, it applies to the value for tax of the subject item; include a B3-3, Canada Customs Coding Form example to demonstrate how the Harmonized Sales Tax (HST) is to be accounted for casual importations; inform that $0 or $0.01 can be entered in Line 2, field 37 of the B3-3, Canada Customs Coding Form when accounting for the goods when the luxury tax is payable or not payable"--In brief, page [1]. Canada. Customs Act. Luxuries Taxation Canada. Canada Border Services Agency, issuing body. Taxe sur certains biens de luxe à l'importation. (CaOODSP)9.924979 Select luxury items tax on importation. [October 21, 2024 edition] (CaOODSP)9.955112 Memorandum (Canada Border Services Agency) 2369-2391 D18-4-1. (CaOODSP)9.816825 PDF 680 KB https://publications.gc.ca/collections/collection_2023/asfc-cbsa/Rv55-8-18-4-1-2022-eng.pdf