Imports
If you import property or services, you must follow not only the general rules in effect under the GST/HST and QST systems, but also those that apply in the following situations:
Note
Special rules apply under the GST/HST 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 at Canada.ca.