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:
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| Department/Agency | Canada Border Services Agency, issuing body. |
|---|---|
| Title | Select luxury items tax on importation. |
| Series title | Memorandum, 2369-2391 ; D18-4-1 |
| Publication type | Series - View Master Record |
| Language | [English] |
| Other language editions | [French] |
| Format | Electronic |
| 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 "Superseded Memorandum D, D18-4-1 dated September 1, 2022."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. |
| Description | 1 online resource (24 pages) : illustrations |
| Catalogue number |
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| Subject terms | Canada. Customs Act. Luxuries -- Taxation -- Canada. |
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