000	02116cam  2200373zi 4500
001	9.924944
003	CaOODSP
005	20230712144034
006	m     o  d f
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008	230711e20221006onca    ob   f000 0 eng d
040	|aCaOODSP|beng|erda|cCaOODSP
043	|an-cn---
086	1 |aRv55-8/18-4-1-2022E-PDF
245	00|aSelect luxury items tax on importation.
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
490	1 |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500	|a"Superseded Memorandum D, D18-4-1 dated September 1, 2022."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].
610	10|aCanada. |tCustoms Act.
650	0|aLuxuries|xTaxation|zCanada.
710	2 |aCanada Border Services Agency, |eissuing body.
775	08|tTaxe sur certains biens de luxe à l’importation.|w(CaOODSP)9.924979
830	#0|aMemorandum (Canada Border Services Agency)|x2369-2391|vD18-4-1.|w(CaOODSP)9.816825
856	40|qPDF|s680 KB|uhttps://publications.gc.ca/collections/collection_2023/asfc-cbsa/Rv55-8-18-4-1-2022-eng.pdf
856	4 |qHTML|sN/A|uhttps://www.cbsa-asfc.gc.ca/publications/dm-md/d18/d18-4-1-eng.html