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| 02250cam 2200385zi 4500 |
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| 001 | 9.912295 |
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| 003 | CaOODSP |
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| 005 | 20220615083842 |
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| 006 | m o d f |
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| 007 | cr mn||||||||| |
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| 008 | 220615e20220216onc 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 |aRv55-8/2-3-6-2022E-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, |cFebruary 16, 2022. |
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| 300 | |a1 online resource (9 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| 500 | |a"Superseded Memorandum D, D2-3-6 dated June 8, 2016." |
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| 500 | |aIssued also in HTML format. |
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| 504 | |aIncludes bibliographical 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. 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"--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, |eissuing body. |
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| 775 | 08|tProgrammes de perception des taxes provinciales sur les importations non commerciales.|w(CaOODSP)9.912296 |
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| 795 | |tNon-commercial provincial tax collection programs.|w(CaOODSP)9.886531 |
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| 830 | #0|aMemorandum (Canada Border Services Agency)|vD2-3-6.|w(CaOODSP)9.816825 |
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| 856 | 40|qPDF|s579 KB|uhttps://publications.gc.ca/collections/collection_2022/asfc-cbsa/Rv55-8-2-3-6-2022-eng.pdf |
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| 856 | 4 |qHTML|sN/A|uhttps://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-3-6-eng.html |
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