The amount of taxes owing is impacted by your place of residence and not the location where you enter Canada. The amount of duty and taxes owing is impacted by where the product was manufactured and not the location where it was purchased. Enter the total amount you paid for the product, including local sales tax, in Canadian dollars. If you require assistance with currency conversion, use the Bank of Canada's daily currency converter.
Where specific products within a category of goods have different rates of duty, the highest rate has been used to produce the estimate. It is important to note that personal exemptions, tariff classification, applicable rates of duty and taxes and other circumstances that may affect the amount of duties and taxes owed on imported goods are subject to change from time to time, depending on the applicable legislation, regulations and policies.
Users assume the risk associated with any use of this tool and with the use of their own computers or other electronic devices. This email is to report problems or inaccuracies on a page. Whether or not you pay tariffs or taxes can largely depend on the Canadian customs official that stops you upon your return to Canada or Canadian customs officer that inspects your goods when they are shipped to Canada.
Your Closest U. Not the shopping destination your were looking for? Choose from over 35 shopping destinations on our website. Skip to main content. Canada: Compare prices at Amazon. You are here. Subsequent methods of valuation may not be applicable. It is not likely that there are sales of identical or similar goods to Canada.
A deductive value cannot be determined without a sale of the goods, or identical or similar goods, in Canada. The absence of sales to Canada also affects the ability to determine a profit and general expense figure under the computed value method.
The valuation of licensed or leased software for which a sale does not exist will be based on the value of the carrier medium and the cost of reproducing the instructions or data onto the medium. The transaction value method will continue to apply if the importation of update disks is a result of a sale.
Update disks may also be provided to the purchaser free of charge under the original terms of sale or licence agreement. Therefore, the value of the update disk has been included in the value of the original package.
The value of the update disk is included in the price of the original package. If update disks are supplied free of charge to a consignee who either periodically pays a fee to the supplier, or pays dues in return for club membership, these amounts would form the basis for calculating the value for duty of the disks. The total amount dues or fees would be applied to the value of the first disk. Additional disks imported during the year would be valued in the same manner as explained in paragraph As the importation of promotional disks does not involve a sale, the transaction value method cannot be used.
In such cases, based on the principles of the GATT decision on the valuation of computer software, the value of the copy will be determined according to Memorandum D The value for duty of such software would be based on the value of the physical medium, for example the disk or tape, and the cost of transcribing the information onto the medium. Test versions of upcoming software releases, sometimes referred to in the industry as beta versions, may be imported into Canada.
These importations may occur for quality control or for product evaluation.
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