The Gst/HST applies only to supplies of property and services “made” in Canada. supplies of property and services that are made outside Canada are beyond the scope of the Gst/ HST. special deeming rules are contained in the legislation for purposes of determining when a supply is made inside or outside of Canada. Furthermore, certain […]
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RSS feed for this sectionCanada GST/HST for goods imported into Canada
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 […]
Canada Harmonized Sales Tax
Canada imposes a value-added tax known as the Goods and services tax (“GST”) on the supply of most property and services in Canada. Gst applies at a rate of 5% in all Canadian provinces and territories except for five provinces that have harmonized their provincial retail sales tax (Pst) with the Gst. Ontario is one […]
