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Memorandum D17-1-22
Accounting for the Harmonized Sales Tax, Provincial Sales Tax, Provincial Tobacco Tax, and Alcohol Markup/Fee on Casual Importations in the Courier and Commercial Streams
This memorandum provides the new "dummy" classification numbers for Nunavut and reflects the new rates of the harmonized sales tax (14 percent) and the goods and services tax (6 percent).
To obtain the full document in an alternative format, please send a request to: publishing.publications@cbsa-asfc.gc.ca
Full Document: PDF (1497 Kb) [help with PDF files]
Last modified: 2007-07-06
Summary
This memorandum provides information on the collection and accounting of the harmonized sales tax, provincial sales tax, provincial tobacco tax and alcohol markup/fee on all casual goods cleared in the courier and commercial streams, i.e. goods imported for individual use or mail-order goods. For information on casual goods cleared in the traveller stream, see Memorandum D2-3-6, Non-commercial Provincial Tax Collection Programs. For information on casual goods cleared in the postal stream, see Memorandum D5-1-1, Customs International Mail Processing System.
References
| Issuing office | Commercial Border Policy Division Border and Compliance Programs Directorate |
| Headquarters file | 7983 |
| Legislative references | Federal-Provincial Fiscal Arrangements and Federal Post-Secondary Education and Health Contribution Act Order in Council P.C. 1992-1268, June 11, 1992 |
| Other references | D2-3-6, D3-1-3, D5-1-1 |
| Superseded memoranda D | D17-1-22, June 7, 2004 |
