D-Memo Updates: HST Changes

(CBSA)

D2-3-6 Revised: Non-commercial Provincial Tax Collection Programs

This memorandum has been revised to reflect the Harmonized Sales Tax (HST) implementation in Ontario and British Columbia, and the HST rate change in Nova Scotia.

D17-1-22 Revised: Accounting for the Harmonized Sales Tax, Provincial Sales Tax, Provincial Tobacco Tax, and Alcohol Markup/Fee on Casual Importations in the Courier and Commercial Streams

This memorandum has been revised to reflect the Harmonized Sales Tax (HST) implementation in Ontario and British Columbia, and to provide the updated HST rate in Nova Scotia.