What are the Revised Tax calculation Logic for Personalized Imported Goods?
Please note the enhancement to our portal’s tax calculation logic for personalized imported goods. Below is a summary of the updated process:
1. GST Application:
• Goods and Services Tax (GST) will always be applied, regardless of the CBSA entry office or the province of destination for all the provinces implying GST.
2. HST Application:
• For provinces that have harmonized their sales tax (e.g., Ontario, Nova Scotia), HST will be calculated according to the HST rates in effect for the destination province.
3. PST/QST Application:
• PST or QST will be applied only if the province of destination and the CBSA entry port are the same province that levies PST/QST.
• For example, if the goods enter at a port in British Columbia (BC) and BC is also the destination province, BC’s PST will apply on top of GST.
• If the province of entry and destination do not match, only GST would be charged.