How will the HST apply when I import goods or services into British Columbia from outside Canada?
The HST will generally apply to non-commercial goods that are imported from outside Canada into BC by a resident on or after July 1, 2010. For cross-border shoppers this should not present a change. The Canada Border Services currently collects BC PST on non-commercial imports and will collect the HST on or after July 1, 2010. BC HST may also be applicable to goods imported from other provinces. In instances where the purchaser is not entitled to full ITCs, self-assessment of the BC HST is required. There is no requirement to self-assess the GST portion if the vendor did not collect that tax. For entities that are not entitled to full ITCs and who import commercial goods (e.g. financial institutions and organizations such as charities and non-profit organizations), they will need to track their imports and self-assess the BC HST to the extent they import goods on or after July 1, 2010. In respect of imported services, the general rules related to timing outlined above will apply. If th
