00000000nam 2200000zi 4500
0019.924944
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008230711e20221006onca    ob   f000 0 eng d
040 |aCaOODSP|beng|erda|cCaOODSP
043 |an-cn---
0861 |aRv55-8/18-4-1-2022E-PDF
24500|aSelect luxury items tax on importation.
250 |a[October 6, 2022 edition].
264 1|aOttawa : |bCanada Border Services Agency = Agence des services frontaliers du Canada, |cOctober 06, 2022.
300 |a1 online resource (24 pages) : |billustrations.
336 |atext|btxt|2rdacontent
337 |acomputer|bc|2rdamedia
338 |aonline resource|bcr|2rdacarrier
4901 |aMemorandum, |x2369-2391 ; |vD18-4-1
500 |aCaption title.
500 |aIssued also in French under title: Taxe sur certains biens de luxe à l'importation.
500 |a"Superseded Memorandum D, D18-4-1 dated September 1, 2022."
504 |aIncludes bibliographical references.
520 |a"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].
61010|aCanada. |tCustoms Act.
650 0|aLuxuries|xTaxation|zCanada.
7102 |aCanada Border Services Agency, |eissuing body.
77508|tTaxe sur certains biens de luxe à l'importation.|w(CaOODSP)9.924979
794 |tSelect luxury items tax on importation.|b[October 21, 2024 edition]|w(CaOODSP)9.955112
830#0|aMemorandum (Canada Border Services Agency)|x2369-2391|vD18-4-1.|w(CaOODSP)9.816825
85640|qPDF|s680 KB|uhttps://publications.gc.ca/collections/collection_2023/asfc-cbsa/Rv55-8-18-4-1-2022-eng.pdf