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:
Note
Special rules apply under 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, which is available on the Government of Canada website.