If you import property or services, you must follow not only the general rules in effect under the GST and QST systems, but also those that apply in the following situations:

In addition, special rules apply under both the GST and QST systems to a financial institution that imports taxable property or services. For more information, refer to the Canada Revenue Agency's GST/HST technical information bulletin B-095. Likewise, for more information on the rules that apply to the GST/HST, see the Imports and exports section of the Government of Canada website.

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