00000nam 2200000za 4500 9.837574 CaOODSP 20221107151154 cr ||||||||||| 170602s2017 onc o f000 0 eng d CaOODSP eng n-cn--- Rv55-5/2-3-6-2017E-PDF Non-commercial provincial tax collection programs [electronic resource]. Ottawa : Canada Border Services Agency, 2017. 8 p. Customs D memoranda. D2, International travel, 2369-2391 ; D2-3-6, May 16, 2017 Issued also in French under title: Programmes de perception des taxes provinciales sur les importations non commerciales. Caption title. “Superseded Memorandum D: D2-3-6 dated June 8, 2016”--p. 8. "This memorandum has been revised to reflect the Harmonized Sales Tax / Provincial Sales Tax rate changes in the appendix A. This memorandum provides general information for administering agreements between the Canada Border Services Agency (CBSA) and provincial authorities. The CBSA has agreed to collect provincial taxes for certain provinces on non-commercial goods imported through various means, specifically by travellers. As well, this memorandum contains information about the Harmonized Sales Tax (HST) agreements, between the Minister of Finance for Canada and the participating provinces, for collecting the HST on non-commercial importations by travellers"--In brief, p. [1]. gccst Imports gccst Provincial taxes gccst Customs and excise Canada Border Services Agency. Programmes de perception des taxes provinciales sur les importations non commerciales (CaOODSP)9.837575 Non-commercial provincial tax collection programs (CaOODSP)9.819336 Customs D memoranda. D2, International travel, 2369-2391 ; D2-3-6, May 16, 2017 (CaOODSP)9.816825 PDF 428 KB https://publications.gc.ca/collections/collection_2017/asfc-cbsa/Rv55-5-2-3-6-2017-eng.pdf