00000nam 2200000zi 4500 9.886531 CaOODSP 20221107171439 m o d f cr cn||||||||| 200428s2020 onc ob f000 0 eng d CaOODSP eng rda CaOODSP n-cn--- Rv55-8/2-3-6-2020E-PDF Non-commercial provincial tax collection programs. Ottawa : Canada Border Services Agency = Agence des services frontaliers du Canada, 2020. 1 online resource (8 pages). text txt rdacontent computer c rdamedia online resource cr rdacarrier Memorandum, 2369-2391 ; D2-3-6 Issued also in French under title: Programmes de perception des taxes provinciales sur les importations non commerciales. Title from caption. "Ottawa, March 4, 2020." Issued also in HTML format. "Superseded Memorandum D D2-3-6 dated June 8, 2016." Includes references. "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. Tariff Canada Provinces. Federal-provincial tax relations Canada. Canada Border Services Agency. Programmes de perception des taxes provinciales sur les importations non commerciales. (CaOODSP)9.886532 Non-commercial provincial tax collection programs. (CaOODSP)9.912295 Memorandum (Canada Border Services Agency) 2369-2391 ; D2-3-6. (CaOODSP)9.816825 PDF 598 KB https://publications.gc.ca/collections/collection_2020/asfc-cbsa/Rv55-8-2-3-6-2020-eng.pdf HTML N/A https://cbsa-asfc.gc.ca/publications/dm-md/d2/d2-3-6-eng.html