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

This memorandum has been revised to reflect the Harmonized Sales Tax / Provincial Sales Tax rate changes in the appendix A.

This memorandum is available in its entirety on the CBSA website.