Mail and Courier Imports (GST/HST) Regulations
Regulations Prescribing Taxable Goods Imported by Mail or Courier
P.C. 1990-2741 1990-12-18
His Excellency the Governor General in Council, on the recommendation of the Minister of Finance, pursuant to subsection 277(1)Footnote * of the Excise Tax Act, is pleased hereby to make the annexed Regulations prescribing taxable goods imported by mail or courier.
Return to footnote *S.C. 1990, c. 45, s. 12
- SOR/2001-63, s. 1.
3. For the purposes of section 7 of Schedule VII to the Act, the following imported goods are prescribed goods:
(a) excisable goods and wine;
(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;
(c) goods for which the value for duty is reduced by the application of section 85 of the Customs Tariff;
(d) goods that are purchased from a retailer in Canada and mailed or transported from outside Canada directly to the purchaser; and
(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.
- SOR/2001-63, s. 2.
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