![]() ![]() You may be eligible to recover the provincial part of the HST on goods you imported for use in a non-participating province or a participating province with a lower HST rate. Recovering the provincial part of the HST When a resident of a participating province imports a non-commercial good, in addition to the federal part of the HST, in most cases, the provincial part of the HST applies at the border, regardless of the point of entry into Canada or customs clearance.Įxceptions are motor vehicles that must be registered in a participating province and mobile homes or floating homes that an individual used or occupied in Canada. Importing goods into a participating province goods bought from a retailer in Canada and mailed or transported from outside Canada directly to the purchaser.books, newspapers, magazines, periodicals and similar publications if the vendor was required to register for the GST/HST but did not do so.excisable goods (such as beer, tobacco, and wine).goods valued at $20 or less sent to a person by mail or courier at an address in Canada, except for the following prescribed goods:.warranty replacement property and replacement parts supplied by a non-resident at no charge except for shipping and handling.the manufacturing service company must apply in writing for an import certificate to be able to import goods on a non-taxable basis.any parts to be used in or attached to the goods, as well as materials directly used in the processing of those goods, are also non-taxable.goods that are imported by manufacturing service companies, processed for non-residents and then exported without being used in Canada:.goods imported for the sole purpose of maintenance, overhaul, or repairs, but only if the ownership or person using these goods does not change while in Canada and the goods are exported as soon as the services are completed.goods that were imported by a charity or public institution and that were donated to the charity or institution.tourist literature imported by governments or specified organizations for public distribution free of charge.medals, trophies and other prizes won outside Canada in competition (but not saleable goods, such as an automobile).certain zero-rated goods (goods that are specifically taxed at 0% in Canada, such as prescription drugs). ![]() The GST/HST does not apply to items specified as non-taxable importations. For more information on ITCs, see Input tax credits. If you are registered for the GST/HST and you are the importer (the person who caused the goods to be imported into Canada), you can claim an input tax credit (ITC) for the tax you paid on the imported goods, as long as you meet the requirement for claiming ITCs. The owner or importer of record is responsible for paying the GST/HST on imported goods. For information on the provincial part of the HST on goods you import, see Importing goods into a participating province. It is collected at the time of importation at the same time as the duty and excise tax. The GST or the federal part of the HST is calculated on the Canadian dollar value of the goods, including duty and excise tax. Goods you import into Canada are subject to the GST or the federal part of the HST, except for items specified as non-taxable importations. Self-assessing the provincial part of the HST.Recovering the provincial part of the HST.Importing goods into a participating province.
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