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  1. Mail and Courier Imports (GST/HST) Regulations - SOR/91-32 (Section 1)
    Regulations Prescribing Taxable Goods Imported by Mail or Courier

    1 These Regulations may be cited as the Mail and Courier Imports (GST/HST) Regulations.

    [...]


  2. Mail and Courier Imports (GST/HST) Regulations - SOR/91-32 (Section 2)
    Regulations Prescribing Taxable Goods Imported by Mail or Courier

    2 In these Regulations, Act means the Excise Tax Act. (Loi)


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