Imports

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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