VATupdate

A Canadian Tax Lawyer’s Perspective On GST/HST And Constructive Importers

Every person required to pay a duty on importing goods into Canada under the Customs Act or who would be liable to pay a duty if the goods were subject to a duty is required to pay Goods and Services Tax (“GST”) on those goods. A person includes an individual or a corporation.

Source: goodservicetax.com

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