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Value of Imported Goods (GST/HST) Regulations

Version of section 2 from 2006-03-22 to 2012-06-28:

  •  (1) In these Regulations,


    Act means the Excise Tax Act; (Loi)

    Canadian customs waters

    Canadian customs waters means Canadian customs waters within the meaning of the Vessel Duties Reduction or Removal Regulations; (eaux douanières canadiennes)

    carrier media

    carrier media means goods capable of storing software; (support de transmission)


    month[Repealed, SOR/99-321, s. 2.]


    process, in respect of any goods, includes the adjustment, alteration, assembly, maintenance, manufacture, production, modification, overhaul, packaging, repackaging, repair or testing of the goods; (traitement)

    remaining duties payable

    remaining duties payable, in respect of any goods, means the total of all customs duties, excise duties and excise taxes (other than tax under Part IX of the Act) in respect of the goods to the extent that they have not been remitted, removed, relieved or reduced; (droits à payer)


    software means instructions or data to be processed by data processing equipment; (logiciel)

    value for duty

    value for duty means value for duty within the meaning of the Customs Act; (valeur en douane)


    vessel means a vessel within the meaning of the Vessel Duties Reduction or Removal Regulations. (navire)

  • (2) For the purposes of these Regulations, the number of months in a period is the number of months included, in whole or in part, in the period, the first day of the first such month being the first day of the period.

  • SOR/99-321, s. 2

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