Act current to 2020-06-28 and last amended on 2019-08-28. Previous Versions
— 2020, c. 1, s. 39
39 Schedule VII to the Excise Tax Act is amended by adding the following after section 7:
7.01 Goods (other than goods prescribed for the purposes of section 7) transported by courier
(a) that are imported from Mexico or the United States, as determined in accordance with the Customs Tariff; and
(b) that have a value, determined under paragraph 215(1)(a) of the Act, of not more than $40.