Canadian Government Notices as of Dec. 9
The government of Canada issued the following trade-related notices as of Dec. 9 (some may also be given separate headlines):
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- GST/HST temporary relief for the importation of face masks and face shields. The Canada Border Services Agency Dec. 7 issued Customs Notice 20-34, which provides information on the Legislative Proposals to Amend the Excise Tax Act, a government proposal to temporarily relieve (i.e., zero rate) supplies of certain face masks, respirators and face shields from the Goods and Services Tax/Harmonized Sales Tax (GST/HST) “in support of public health during the COVID-19 pandemic.” The temporary relief would apply to goods for medical use that meet certain requirements and are manufactured and imported after Dec. 6, 2020. The relief would be in effect only until their use is no longer broadly recommended by public health officials for the pandemic.