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Commentary

Goods imported into Canada (Canada)


7 Canada

Goods imported into Canada are subject to GST or the federal part of HST, except for items specified as non-taxable importations. Examples of non-taxable importations include the following:

  1. Ìý

    •ÌýÌýÌýÌý Certain zero-rated goods (goods that are specifically zero rated when supplied in Canada, such as prescription drugs, certain medical devices and basic groceries).

  2. Ìý

    •ÌýÌýÌýÌý Medals, trophies and other prizes won outside Canada in competition (but not saleable goods such as an automobile).

  3. Ìý

    •ÌýÌýÌýÌý Tourist literature imported by governments or specified organisations for public distribution free of charge.

  4. Ìý

    •ÌýÌýÌýÌý Goods imported by a charity or public institution that have been donated to the charity or institution.

  5. Ìý

    •ÌýÌýÌýÌý Goods

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