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000
| 01885cam 2200313za 4500 |
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| 001 | 9.804717 |
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| 003 | CaOODSP |
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| 005 | 20221107135459 |
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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 |aRv55-5/8-2-9-2015E-PDF |
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| 245 | 00|aTariff item No. 9815.00.00 – charitable goods |h[electronic resource]. |
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| 260 | |aOttawa : |bCanada Border Services Agency, |c2015. |
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| 300 | |a3 p. |
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| 490 | 1 |aCustoms D memoranda. D8, Remissions and temporary importation, |x2369-2391 ; |vD8-2-9, October 15, 2015 |
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| 500 | |aIssued also in French under title: Numéro tarifaire 9815.00.00 – articles de charité. |
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| 500 | |a“Ottawa, October 15, 2015.” |
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| 504 | |aIncludes references. |
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| 520 | |aSuperseded Memorandum D8-2-9 dated November 18, 2004. This memorandum outlines the conditions under which donated goods qualify for customs duty free entry under tariff item No. 9815.00.00 and for relief from the Goods and Services Tax/Harmonized Sales Tax (GST/HST) and excise duties for the following goods: “Donations of clothing and books for charitable purposes; donations of any goods by non-residents of Canada to religious, charitable or educational institutions in Canada; and photographs, not exceeding three, sent by friends and not for the purpose of sale.” |
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| 692 | 07|2gccst|aImports |
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| 692 | 07|2gccst|aCharitable donations |
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| 692 | 07|2gccst|aTariffs |
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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|tNuméro tarifaire 9815.00.00 – articles de charité |w(CaOODSP)9.804718 |
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| 830 | #0|aCustoms D memoranda. D8, Remissions and temporary importation,|x2369-2391 ; |vD8-2-9, October 15, 2015|w(CaOODSP)9.816825 |
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| 856 | 40|qPDF|s60 KB|uhttps://publications.gc.ca/collections/collection_2015/asfc-cbsa/Rv55-5-8-2-9-2015-eng.pdf |
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