000 02333cam  2200409zi 4500
0019.886531
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006m     o  d f      
007cr cn|||||||||
008200428s2020    onc     ob   f000 0 eng d
040 |aCaOODSP|beng|erda|cCaOODSP
043 |an-cn---
0861 |aRv55-8/2-3-6-2020E-PDF
24500|aNon-commercial provincial tax collection programs.
264 1|aOttawa : |bCanada Border Services Agency = Agence des services frontaliers du Canada, |c2020.
300 |a1 online resource (8 pages).
336 |atext|btxt|2rdacontent
337 |acomputer|bc|2rdamedia
338 |aonline resource|bcr|2rdacarrier
4901 |aMemorandum, |x2369-2391 ; |vD2-3-6
500 |aIssued also in French under title: Programmes de perception des taxes provinciales sur les importations non commerciales.
500 |aTitle from caption.
500 |a"Ottawa, March 4, 2020."
500 |aIssued also in HTML format.
500 |a"Superseded Memorandum D D2-3-6 dated June 8, 2016."
504 |aIncludes references.
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.
650 0|aTariff|zCanada|zProvinces.
650 5|aFederal-provincial tax relations|zCanada.
7102 |aCanada Border Services Agency.
77508|tProgrammes de perception des taxes provinciales sur les importations non commerciales.|w(CaOODSP)9.886532
794 |tNon-commercial provincial tax collection programs.|w(CaOODSP)9.912295
830#0|aMemorandum (Canada Border Services Agency)|x2369-2391 ; |vD2-3-6.|w(CaOODSP)9.816825
85640|qPDF|s598 KB|uhttps://publications.gc.ca/collections/collection_2020/asfc-cbsa/Rv55-8-2-3-6-2020-eng.pdf
8564 |qHTML|sN/A|uhttps://cbsa-asfc.gc.ca/publications/dm-md/d2/d2-3-6-eng.html