Hyperlawhypertext legal database Mail and Courier Imports (GST/HST) Regulations current to 2019-06-21

SOR-91-32 Mail and Courier Imports (GST/HST) Regulations

Current to 2019-06-21 · last amended 2006-03-22

Contents
Provision

His Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to subsection 277(1)* of the Excise Tax Act, is pleased hereby to make the annexed Regulations prescribing taxable goods imported by mail or courier. S.C. 1990, c. 45, s. 12

Short Title

s. 1

These Regulations may be cited as the Mail and Courier Imports (GST/HST) Regulations.

Interpretation

s. 2

In these Regulations, Act means the Excise Tax Act. (Loi)

Prescribed Goods

s. 3

For the purposes of section 7 of Schedule VII to the Act, the following imported goods are prescribed goods:

s. 3(a)

excisable goods and wine;

s. 3(b)

goods that are prescribed property for the purposes of section 143.1 of the Act, if the supplier of the goods is required to register under Subdivision d of Division V of Part IX of the Act and is not so registered;

s. 3(c)

goods for which the value for duty is reduced by the application of section 85 of the Customs Tariff;

s. 3(d)

goods that are purchased from a retailer in Canada and mailed or transported from outside Canada directly to the purchaser; and

s. 3(e)

goods that are purchased or ordered through or from a person in Canada acting for or on behalf of a person outside Canada who is selling the goods.