Effective July 1, 2010, the Canada Border Services Agency (CBSA) will begin collecting HST on non-commercial imports destined for consumers that are resident in Ontario or British Columbia. The HST will apply to non-commercial goods destined for Ontario and British Columbia, regardless of where the goods enter into Canada. Non-commercial goods are defined as all goods, other than goods imported into Canada for sale, or for any commercial, industrial, occupational, institutional or other like use.
CBSA Fact Sheet 06/10