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关于 邮购是否免税的问题 退税表 D6-2-6

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发表于 2011-9-29 22:42 | 显示全部楼层 |阅读模式
老杨团队,追求完美;客户至上,服务到位!
Memorandum D6-2-6Refund of Duties and Taxes on Non-Commercial Importations
! E! K' u4 ^! e! @. s& B  V1 J上面说 非商业 进口 可以免关税?- o9 G* v& P0 R2 u; b- b/ j& G

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) `, K* O" k1 N0 B* m; q0 _2 Ehttp://www.cbsa-asfc.gc.ca/publications/forms-formulaires/b2g.pdf
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' V  q  K7 `7 ]& P( MRefund Requests' d3 {: c, R: ~
74. (1) Subject to this section, section 75 and any regulations made under section 81, a person who
1 \# o( `3 C* ]1 v5 N  c4 S+ S& H8 [paid duties on any imported goods may, in accordance with subsection (3), apply for a refund of all or part" G8 f, n7 z. g
of those duties, and the Minister may grant to that person a refund of all or part of those duties, if
, i, n7 r9 B8 `, C- c4 [. e(a) they have suffered damage, deterioration or destruction at any time from the time of shipment to
4 U4 g3 n' f0 ^" x0 r* a$ MCanada to the time of release;4 A/ @& }/ C& W8 ~) q9 {( m- q
(b) the quantity released is less than the quantity in respect of which duties were paid;! h" c" O2 ^- q: M. I* g6 w
(c) they are of a quality inferior to that in respect of which duties were paid;. z$ j( ^7 t! @# |6 d9 i* n
(c.1) the goods were exported from a NAFTA country or from Chile but no claim for preferential$ h9 j2 |1 _9 h
tariff treatment under NAFTA or no claim for preferential tariff treatment under the CCFTA, as the
* b- k$ h( p6 @" ?2 h2 Pcase may be, was made in respect of those goods at the time they were accounted for under- f1 Z7 \% p& I; m
subsection 32(1), (3) or (5);: S' _5 V  F) s1 Z# T2 o1 _
3
  T: {- l% k$ h  E/ w(c.11) the goods were imported from Israel or another CIFTA beneficiary but no claim for; _. A  S0 ]1 n) }
preferential tariff treatment under CIFTA was made in respect of those goods at the time they are
+ w9 _: G# Q! K2 R7 U1 L' vaccounted for under subsection 32(1), (3) or (5);
2 k4 b0 q4 X& I  j! M3 L(d) the calculation of duties owing was based on a clerical, typographical or similar error;
# @; z! J- W- M& a: T(e) the duties were paid or overpaid as a result of an error in the determination under subsection 58(2)
- E4 L- K9 r) m& M6 c% Hof origin (other than in the circumstances described in paragraph (c.1) or (c.11), tariff classification or4 _' \+ ~) a* \/ }: b( _/ ?
value for duty in respect of the goods and the determination has not been the subject of a decision
3 H, N' V( V1 Q. y. Uunder any of sections 59 to 61;
0 z$ p! g0 J% s! b; n(f) [not applicable to non-commercial goods];
: h, n' a1 y3 s3 s(g) the duties were overpaid or paid in error for any reason that may be prescribed.
' ?; k8 _2 O$ N! b8 ?- K(1.1) The granting of a refund under paragraph (1) (c.1), (c.11), or (e) or (f), if the refund is based
0 s5 J# a7 m  f2 Ion tariff classification, value for duty or origin under paragraph (1)(g) is to be treated for the purposes of
( d* `9 B. T; h. jthis Act, other than section 66, as if it were a re-determination made under paragraph 59 (1)(a).
; S2 c" o# `, I* a8 X# N; M(2) No refund shall be granted under any of the paragraphs 1(a) to (c) and (d) in respect of a claim  G/ D( W7 M& n" I% j  _0 f; S
unless written notice of the claim and the reason for it is given to an officer within the prescribed time.. ]. K' p, B1 x$ r
(3) No refund shall be granted under subsection (1) in respect of a claim unless
1 r/ v% [- R6 }7 R3 c9 _( y(a) the person making the claim affords an officer reasonable opportunity to examine the goods in
! A+ a& M3 ]  b# v/ N  ^respect of which the claim is made or otherwise verify the reason for the claim; and
# E- `0 U" J5 t5 _1 j  i  M) l. L7 i# T(b) an application for the refund, including such evidence in support of the application as may be
% t" J8 W, H$ ^  d1 I- ]prescribed, is made to an officer in the prescribed manner and in the prescribed form containing the2 K2 `+ x2 h/ n% e! S! _% U
prescribed information within  i3 f. s7 g; p  G1 r) x1 Y
(i) in the case of an application for a refund under paragraph (1)(a), (b), (c), (c.11), (d), (e), (f)5 B5 S1 k! V+ I* E% e+ q1 c0 i
or (g), four years after the goods are accounted for under subsection 32 (1), (3) or (5), and6 Y, V6 S5 y7 A& W
(ii) in the case of an application for a refund under paragraph (1)(c.1), one year after the goods* B5 v, E* v2 s, }6 e; W* B
were accounted for under subsection 32(1), (3) or (5) or such longer period as may be prescribed.
* P* |/ K, O/ y( j" x(4) A denial of an application for a refund of duties paid on goods is to be treated for the purposes of3 f& z2 @+ T- p3 q
this Act as if it were a re-determination under paragraph 59(1)(a) if6 V" a. \3 @6 h9 ]( Y' A/ w
(a) the application is for a refund under paragraph (1)(c.1) or (c.11) and the application is denied
7 O9 C8 C; t+ ]because at the time the goods were accounted for under subsection 32(1), (3) or (5), they were not. A& [; ?; V* d: d
eligible for preferential tariff treatment under a free trade agreement; or6 x3 E( _2 Y5 Q- r; x
(b) the application is for a refund under paragraph (1)(e), (f) or (g) and the application is denied1 A0 E# D  r) B4 A  C
because the origin, tariff classification or value for duty of the goods as claimed in the application is
. T$ f* F$ j7 Q1 s# x6 N  oincorrect.
. m( _0 S5 x9 p6 C( ~(5) For greater certainty, a denial of an application for a refund under paragraph (1)(c.1), (c.11), (e),& v9 T4 i+ R2 F% g* m! O  c; B" q
(f) or (g) on the basis that complete or accurate documentation has not been provided, or on any ground
2 W- b- _; v  F$ R) z( ?other than the ground specified in subsection (4), is not to be treated for the purposes of this Act as if it
8 W' s5 t% ~6 }4 Xwere a re-determination under this Act of origin, tariff classification or value for duty.# N1 O4 f! r5 P: |' c/ K( G( Q
4 l- z0 I5 I% q! T1 E" u
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