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Select luxury items tax on importation.: Rv55-8/18-4-1-2022E-PDF

"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].

Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.924944&sl=0

Publication information
Department/Agency
  • Canada Border Services Agency, issuing body.
TitleSelect luxury items tax on importation.
Series title
  • Memorandum, 2369-2391 ; D18-4-1
Publication typeMonograph - View Master Record
Language[English]
Other language editions[French]
Later editionSelect luxury items tax on importation. [October 21, 2024 edition]
FormatDigital text
Electronic document
Note(s)
  • 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  • "Superseded Memorandum D, D18-4-1 dated September 1, 2022."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.
Publishing information
  • Ottawa : Canada Border Services Agency = Agence des services frontaliers du Canada, October 06, 2022.
Description1 online resource (24 pages) : illustrations.
Catalogue number
  • Rv55-8/18-4-1-2022E-PDF
Edition
  • [October 6, 2022 edition].
Subject terms
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