The Gst/HST is generally payable on the duty-paid value of goods imported into Canada. the duty-paid value is the value for duty determined for customs purposes plus any customs duties and excise duties and taxes. tHSThst payable on imported non-commercial goods is collected by the Canada border services Agency (“CBSA”) at the same time customs duties are collected. Non-commercial goods are goods other than those imported for sale or for any commercial, industrial, occupational or institutional use. the CbsA collects only the 5% Gst on imported commercial goods. Gst/HST also applies to services and intangible property, such as intellectual property rights, imported into Canada.
Gst/HST is not imposed, however, on these supplies when imported by registrants for use in a “commercial activity”. Where the imported service or intangible property is for use other than in a commercial activity (for example, in providing an exempt supply such as domestic financial services), the Gst/HST applies on a self-assessment basis.
Canada GST/HST Registration
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