00000nam 2200000za 4500 9.824673 CaOODSP 20250106080955 cr ||||||||||| 160923s2016 onc ob f000 0 eng d CaOODSP eng n-cn--- Rv55-5/17-1-22-2016E-PDF Accounting for the harmonized sales tax, provincial sales tax, provincial tobacco tax and alcohol markup/fee on casual importations in the courier and commercial streams [electronic resource]. Ottawa : Canada Border Services Agency, 2016. 9 p. Customs D memoranda. D17, Accounting and release procedures ; 2369-2391 D17-1-22, September 19, 2016 "Ottawa, September 19, 2016." Superseded Memorandum D17-1-22 dated July 1, 2010. Issued also in French under title: Déclaration en détail de la taxe de vente harmonisée, de la taxe de vente provinciale, de la taxe provinciale sur le tabac et de la majoration ou du droit sur l’alcool à l’égard des importations occasionnelles traitées par les filières du secteur commercial et des services de messagerie. Includes bibliographical references. "This memorandum provides information on the collection and accounting of the Harmonized Sales Tax (HST), Provincial Sales Tax (PST), provincial tobacco tax and alcohol markup/fee on all casual goods cleared in the courier and commercial streams, i.e. goods imported for individual use or mail-order goods. For additional information on HST/PST or information on casual goods cleared in the traveller stream, see Memorandum D2-3-6, Non-commercial Provincial Tax Collection Programs. For information on casual goods cleared in the postal stream, see Memorandum D5-1-1, Canada Border Services Agency International Mail Processing System"--p.1. gccst Customs and excise gccst Imports gccst Taxes Canada Border Services Agency. Déclaration en détail de la taxe de vente harmonisée, de la taxe de vente provinciale, de la taxe provinciale sur le tabac et de la majoration ou du droit sur l'alcool à l'égard des importations occasionnelles traitées par les filières du secteur commercial et des services de messagerie (CaOODSP)9.824677 Customs D memoranda. D17, Accounting and release procedures, 2369-2391 D17-1-22, September 19, 2016. (CaOODSP)9.816825 PDF 459 KB https://publications.gc.ca/collections/collection_2016/asfc-cbsa/Rv55-5-17-1-22-2016-eng.pdf