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Memorandum D13-2-5
Customs Valuation: Effects of the Goods and Services Tax
2006-11-22
- This memorandum has been updated to reflect the changes in the rate of goods and services tax. It does not contain any policy or procedural changes.
- This memorandum also includes new references to sources of Canada Border Services Agency information.
To obtain the full document in an alternative format, please send a request to: publishing.publications@cbsa-asfc.gc.ca
Full Document: PDF (294 Kb) [help with PDF files]
Last modified: 2006-11-22
Summary
This memorandum provides information relating to the value for duty of goods imported into Canada and the application of the goods and services tax (GST).
References
| Issuing office | Origin and Valuation Division Trade Programs Directorate |
| Headquarters file | 79070-4-2 |
| Legislative references | Customs Act , sections 47 to 55, 58, 59 and 60 Excise Tax Act, paragraph 118(1) (b), subsection 215(1) |
| Other references | D13-4-3, D13-4-7, D13-7-1, D13-7-3 |
| Superseded memoranda D | D13-2-5, March 19, 2001 |
