Importers have to pay GST or the federal part of HST on most commercial goods imported into Canada, whether or not they are a GST/HST registrant. If the importer is a registrant, ITCs can be claimed to recover the GST or the federal part of the HST paid or payable if the goods are imported for consumption, use or supply in the course of commercial activities.
If a person imports goods into Canada and is not a GST/HST registrant, they cannot claim ITCs for the GST or the federal part of the HST in respect of the importation. However, if such a person supplies the imported goods, and delivers or makes them available in Canada, to
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 17:13