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Value of Imported Goods (GST/HST) Regulations (SOR/91-30)

Regulations are current to 2024-08-18 and last amended on 2012-06-29. Previous Versions

RELATED PROVISIONS

  • — SOR/99-321, s. 5

      • 5 (1) Section 1 is deemed to have come into force on April 1, 1997.

      • (2) Subsections 2(1), (2) and (4) are deemed to have come into force on December 31, 1990.

      • (3) Subsection 2(3) is deemed to have come into force on April 1, 1991.

      • (4) Section 3 applies to goods imported after November 26, 1997 except that, with respect to goods imported before January 1, 1998, the reference to “Temporary Importation (Excise Levies and Additional Duties) Regulations” in the portion of section 3 of the Regulations before the formula, as enacted by section 3, shall be read as a reference to “Temporary Importation Regulations”.

      • (5) Section 13 of the Regulations, as enacted by section 4, applies to goods that are released after March 1991.

      • (6) Section 14 of the Regulations, as enacted by section 4, applies to importations of conveyances in respect of which tax under Division III of Part IX of the Excise Tax Act becomes remittable after November 4, 1991.

  • — 2012, c. 19, s. 48(2)

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


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