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Mail and Courier Imports (GST/HST) Regulations (SOR/91-32)

Regulations are current to 2024-10-30

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Mail and Courier Imports (GST/HST) Regulations

SOR/91-32

EXCISE TAX ACT

Registration 1990-12-18

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.

Short Title

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

  • SOR/2001-63, s. 1

Interpretation

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

Prescribed Goods

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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RELATED PROVISIONS

  • — SOR/2001-63, s. 3(2)

      • 3. (2) Subsection 2(1) applies to goods imported after November 26, 1997.


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