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Memorandum D2-3-6
Non-commercial Provincial Tax Collection Programs
This memorandum has been revised to reflect the Harmonized Sales Tax (HST) implementation in Ontario and British Columbia, and the HST rate change in Nova Scotia.
To obtain the full document in an alternative format, please send a request to: publishing.publications@cbsa-asfc.gc.ca
Full Document: PDF (259 Kb) [help with PDF files]
Last modified: 2010-07-01
Summary
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.
Details on collecting provincial taxes on non-commercial importations of goods by mail are in Memorandum D5-1-1, Canada Border Services Agency International Mail Processing System. Details on goods cleared in the courier and commercial streams are in 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.
References
| Issuing office | Commercial Border Programs Division |
| Legislative references | Federal-Provincial Fiscal Arrangements Act
P.C. 1992-1268 |
| Headquarters file | 7842 |
| Other references | D4-1-5, D4-1-6, D5-1-1, D6-2-3, D6-2-6, D17-1-3, D17-1-22, D17-2-2 |
| Superseded memoranda D | D2-3-6, April 30, 2004 |
