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| 02333cam 2200409zi 4500 |
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001 | 9.886531 |
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003 | CaOODSP |
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005 | 20221107171439 |
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006 | m o d f |
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007 | cr cn||||||||| |
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008 | 200428s2020 onc ob f000 0 eng d |
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040 | |aCaOODSP|beng|erda|cCaOODSP |
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043 | |an-cn--- |
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086 | 1 |aRv55-8/2-3-6-2020E-PDF |
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245 | 00|aNon-commercial provincial tax collection programs. |
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264 | 1|aOttawa : |bCanada Border Services Agency = Agence des services frontaliers du Canada, |c2020. |
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300 | |a1 online resource (8 pages). |
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336 | |atext|btxt|2rdacontent |
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337 | |acomputer|bc|2rdamedia |
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338 | |aonline resource|bcr|2rdacarrier |
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490 | 1 |aMemorandum, |x2369-2391 ; |vD2-3-6 |
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500 | |aIssued also in French under title: Programmes de perception des taxes provinciales sur les importations non commerciales. |
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500 | |aTitle from caption. |
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500 | |a"Ottawa, March 4, 2020." |
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500 | |aIssued also in HTML format. |
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500 | |a"Superseded Memorandum D D2-3-6 dated June 8, 2016." |
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504 | |aIncludes references. |
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520 | |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. |
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650 | 0|aTariff|zCanada|zProvinces. |
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650 | 5|aFederal-provincial tax relations|zCanada. |
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710 | 2 |aCanada Border Services Agency. |
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775 | 08|tProgrammes de perception des taxes provinciales sur les importations non commerciales.|w(CaOODSP)9.886532 |
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794 | |tNon-commercial provincial tax collection programs.|w(CaOODSP)9.912295 |
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830 | #0|aMemorandum (Canada Border Services Agency)|x2369-2391 ; |vD2-3-6.|w(CaOODSP)9.816825 |
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856 | 40|qPDF|s598 KB|uhttps://publications.gc.ca/collections/collection_2020/asfc-cbsa/Rv55-8-2-3-6-2020-eng.pdf |
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856 | 4 |qHTML|sN/A|uhttps://cbsa-asfc.gc.ca/publications/dm-md/d2/d2-3-6-eng.html |
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