| Complete Policy Title: | IMPORTATION TAX & DUTY INFORMATION |
| Policy Number (if applicable): | CT-070 |
| Approved by: | COG |
| Date of Most Recent Approval: | October, 1996 |
| Revision Date(s): | |
| Position Responsible for Developing and Maintaining the Policy: | Director, Purchasing Resources |
| Contact Department: | CUSTOMS & TRAFFIC |
| DISCLAIMER: | If there is a discrepancy between this electronic policy and the written copy held by the Policy owner, the written copy prevails. |
To administer applicable importation taxes and customs duties levied on imported goods.
This policy applies to all materials and services purchased and their related activities.
It is the responsibility of the Customs & Traffic Supervisor to interpret all Federal & Provincial (Customs Act, Excise Tax Act, GST, PST, Retail Sales Tax Act) legislation relative to all University operations.
n order to obtain full advantage of all possible tax & duty exemptions for the user, your cooperation is requested to provide any further information that may be required.
Rulings of specific items may be requested from the Customs & Traffic Supervisor. Rulings should be obtained prior to the ordering of the equipment in order that the cost for tax & duty or any exemptions are known when the order is placed.
| Note: | It can take up to 90 days to receive a ruling request from the Tax and Customs authorities. |