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| 01683nam 2200313za 4500 |
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| 001 | 9.803757 |
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| 003 | CaOODSP |
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| 005 | 20221107135259 |
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| 007 | cr ||||||||||| |
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| 008 | 150406s2015 onc o f000 0 eng d |
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| 040 | |aCaOODSP|beng |
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| 043 | |an-cn--- |
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| 086 | 1 |aRv55-5/6-2-6-2015E-PDF |
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| 245 | 00|aRefund of duties and taxes on non-commercial importations |h[electronic resource]. |
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| 260 | |aOttawa : |bCanada Border Services Agency, |c2015. |
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| 300 | |a9 p. : |btables. |
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| 490 | 1 |aMemorandum D6 - refunds ; |vD6-2-6, March 27, 2015 |
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| 500 | |aIssued also in French under title: Remboursement des droits et des taxes sur les importations non commerciales. |
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| 500 | |a“Ottawa, March 27, 2015.” |
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| 504 | |aIncludes references. |
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| 520 | |aSuperseded Memorandum D6-2-6, dated February 6, 2013. This memorandum outlines and explains the procedures for the refund of duties, goods and services tax (GST), harmonized sales tax (HST), provincial sales tax (PST), provincial tobacco and alcohol taxes, and levies under the Special Import Measures Act (SIMA) for non-commercial importations brought into Canada by mail, courier, or hand carried by the traveller. |
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| 692 | 07|2gccst|aImports |
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| 692 | 07|2gccst|aExcise taxes |
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| 692 | 07|2gccst|aTax refunds |
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| 692 | 07|2gccst|aCustoms and excise |
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| 710 | 2 |aCanada Border Services Agency. |
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| 775 | 08|tRemboursement des droits et des taxes sur les importations non commerciales |w(CaOODSP)9.803759 |
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| 830 | #0|aMemorandum D6 - refunds ;|vD6-2-6, March 27, 2015|w(CaOODSP)9.816825 |
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| 856 | 40|qPDF|s152 KB|uhttps://publications.gc.ca/collections/collection_2015/asfc-cbsa/Rv55-5-6-2-6-2015-eng.pdf |
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