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| 02762cam 2200349za 4500 |
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| 001 | 9.824673 |
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| 003 | CaOODSP |
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| 005 | 20221107144159 |
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| 007 | cr ||||||||||| |
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| 008 | 160923s2016 onc ob f000 0 eng d |
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| 040 | |aCaOODSP|beng |
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| 043 | |an-cn--- |
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| 086 | 1 |aRv55-5/17-1-22-2016E-PDF |
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| 245 | 00|aAccounting for the harmonized sales tax, provincial sales tax, provincial tobacco tax and alcohol markup/fee on casual importations in the courier and commercial streams |h[electronic resource]. |
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| 260 | |aOttawa : |bCanada Border Services Agency, |c2016. |
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| 300 | |a9 p. |
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| 490 | 1 |aCustoms D memoranda. D17, Accounting and release procedures ; |x2369-2391|vD17-1-22, September 19, 2016 |
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| 500 | |a"Ottawa, September 19, 2016." |
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| 500 | |aIssued also in HTML format. |
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| 500 | |aSuperseded Memorandum D17-1-22 dated July 1, 2010. |
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| 500 | |aIssued 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. |
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| 504 | |aIncludes bibliographical references. |
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| 520 | |a"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. |
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| 692 | 07|2gccst|aCustoms and excise |
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| 692 | 07|2gccst|aImports |
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| 692 | 07|2gccst|aTaxes |
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| 710 | 2 |aCanada Border Services Agency. |
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| 775 | 08|tDéclaration 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 |w(CaOODSP)9.824677 |
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| 830 | #0|aCustoms D memoranda. D17, Accounting and release procedures,|x2369-2391|vD17-1-22, September 19, 2016.|w(CaOODSP)9.816825 |
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| 856 | 40|qPDF|s459 KB|uhttps://publications.gc.ca/collections/collection_2016/asfc-cbsa/Rv55-5-17-1-22-2016-eng.pdf |
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| 856 | 4 |qHTML|sN/A|uhttps://www.cbsa-asfc.gc.ca/publications/dm-md/d17/d17-1-22-eng.html |
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