1. This notice is intended to provide information on the processing of claims with surtax for participants of the Casual Refund Electronic Data Interchange Transaction System (CREDITS) Program.
2. CREDITS participants are permitted to submit refund claims where Surtax was paid at the time of importation, so long as the claims meet all other CREDITS Program requirements.
3. Claims with surtax are to provided in a separate batch and not included in batches with claims which do not have surtax.
4. The CREDITS participant must add the surtax and duty amounts together and enter the combined total amount in the Duty. field
5. In addition to the batch containing just surtax claims, the CREDITS participant must complete and send the CREDITS Surtax Template via encrypted email to the Revenue Assessment Unit at [email protected]. The email subject line needs to include: CREDITS Surtax, batch number, name of broker and foreign sales company. The CREDITS participant must also text the batch number and password to 343-573-3812. All templates and passwords must be received by midnight of the same day that the batches were transmitted to CBSA. One template is required per batch.
6. To avoid unnecessary delays in the processing of batches, it is recommended that CREDITS participants request the CREDITS Surtax Template prior to preparing their first batch for submission, by emailing the RAU at [email protected], with the subject line: CREDITS Surtax Template Request, Broker name
7. The CBSA will process batches according to the existing procedures.
8. If a CREDITS batch is received with claims involving surtax, but without a CREDITS Surtax Template, the batch will be treated as non-compliant which means an Administrative Monetary Penalty will be issued and the participant will be placed on upfront review.
9. For more information, CREDITS participants can email the Revenue Assessment Unit at [email protected].
https://www.cbsa-asfc.gc.ca/publications/cn-ad/cn25-26-eng.html