D2-3-6 Non-commercial Provincial Tax Collection
June 22, 2005
D2-3-6 Non-commercial Provincial Tax Collection Programs
This Memorandum provides general information for administering agreements between the CBSA and provincial authorities. The CBSA has agreed to collect provincial taxes for certain provinces on non-commercial goods imported by various means, specifically by travelers. In addition, this Memorandum contains information about the HST agreements between the Minister of Finance and the participating provinces for collecting HST on non-commercial importations, particularly those imported by travelers.
This Memorandum is found at:
http://www.cbsa-asfc.gc.ca/E/pub/cm/d2-3-6/README.html