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Non-Taxable Imported Goods (GST/HST) Regulations (SOR/91-31)

Regulations are current to 2020-09-09 and last amended on 2014-10-31. Previous Versions

RELATED PROVISIONS

  • — 2012, c. 19, s. 50(2)

      • 50. (2) Subsection (1) applies to any qualifying vehicle imported on or after June 1, 2012.

  • — SOR/2014-248, s. 24

    • 24. Subsection 7(5) applies to goods imported on or after January 1, 1998 and to goods imported before that day that were not accounted for under section 32 of the Customs Act before that day.

  • — SOR/2014-248, s. 25

    • 25. Subsections 7(6) to (8) and (10) apply to goods imported on or after April 8, 2014 and to goods imported before that day that are, on or after that day, accounted for under subsection 32(1), paragraph 32(2)(a) or subsection 32(5) of the Customs Act or released in the circumstances set out in paragraph 32(2)(b) of that Act.

  • — SOR/2014-248, s. 26

    • 26. Subsection 7(9) applies to goods that are released after March 1991.

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