If you're a Canadian business importing commercial goods, you pay GST — usually 5% of the value for tax — to the Canada Border Services Agency (CBSA) at the time of import. That GST is not a cost. It's a refundable tax credit claimable against the GST/HST you collect from your own customers, reported as an Input Tax Credit (ITC) on your GST/HST return to the Canada Revenue Agency.
In theory it's a round trip: CBSA takes the GST at the border, CRA gives it back on your return. In practice, this is one of the most commonly mishandled areas of Canadian small business tax, and CRA denies millions of dollars in ITC claims each year because importers and their bookkeepers don't meet the documentary requirements.
This guide covers exactly what CRA requires to accept an ITC claim on imported goods — the documentation, the legal basis, the filing mechanics, the common errors, and how to build a claim that holds up under audit. It's written for both the importer (BAM, supply chain manager, owner-operator) and the bookkeeper or accountant filing the GST/HST return.
The basic structure: what's actually happening
Before going into requirements, it helps to understand the transaction structure the CRA is evaluating.
At the border: When commercial goods are imported into Canada, CBSA assesses GST at 5% on the value for tax, which is essentially the value for duty plus any customs duty payable. The HST provincial component is not charged at the border — only the federal 5% GST. Participating province importers (ON, NB, NL, NS, PE) who use the goods in commercial activities generally don't need to self-assess the provincial portion.
On the Commercial Accounting Declaration (CAD): The GST paid at the border is recorded on the CAD as the official CBSA accounting document. Before the CARM system went live in October 2024, this document was the B3 Canada Customs Coding Form. Today, under CARM, it is the CAD.
On your GST/HST return: The importer claims the GST paid at the border as an Input Tax Credit on Line 106 of the GST/HST return (Line 108 if filing via TELEFILE). CRA processes the return, offsets the ITC against GST collected from the importer's own sales, and either refunds the difference or collects what remains owed.
During a CRA audit: If CRA examines the ITC claim, they require the importer to produce documentation proving the GST was paid on imports used in commercial activities. The CAD is the primary document. Without it, the claim fails.
The legal basis: Section 169 of the Excise Tax Act
ITC entitlement for GST paid on imported goods flows from Section 169(1) of the Excise Tax Act, which establishes the general rule: a GST/HST registrant is entitled to claim an ITC for the GST paid on importation of goods if the registrant imported the goods for consumption, use, or supply in the course of commercial activities.
Three key concepts in that provision:
"Registrant" — you must be registered for GST/HST with a valid registration number at the time the GST was paid. Non-registrants cannot claim ITCs.
"Imported... for consumption, use, or supply in commercial activities" — the goods must actually be used in your business, not for personal use or in exempt activities.
"Imported" for tax purposes — this is where it gets complex. CRA draws a distinction between the "importer of record" (the party named on the CAD) and the "de facto importer" (the party who actually caused the goods to be imported). These can be different parties in some business arrangements, and the distinction determines who is entitled to claim the ITC.
Section 169(4) of the Excise Tax Act adds the documentary requirements — the specific information an ITC claimant must have in their records before filing the return. This is where most failed claims originate.
Section 178.8 (introduced for goods imported on or after October 3, 2003) addresses the constructive importer scenario — where goods are supplied to a Canadian recipient but physically imported by someone else (typically the supplier or a customs broker).
The governing CRA guidance documents are:
- P-125R Policy Statement — Input Tax Credit Entitlement for Tax on Imported Goods (the definitive CRA position, with 25 examples and 134 footnotes)
- GST/HST Memorandum 8-4 — Documentary Requirements for Claiming Input Tax Credits
- Form GST532 — election form for constructive importer arrangements
- Guide RC4022 — General Information for GST/HST Registrants
- Guide RC4027 — Doing Business in Canada – GST/HST Information for Non-Residents
Who can actually claim the ITC: the de facto importer rule
This is the rule that catches people off guard. CRA's position, established in Policy Statement P-125R, is that the ITC belongs to the de facto importer — the person who caused the goods to be imported — not necessarily the person named as importer of record on the CAD.
In most commercial scenarios, these are the same party. A Canadian business buys goods from a foreign supplier, arranges the import through a customs broker, appears on the CAD as importer of record, pays the GST, receives the goods, uses them in business. De facto importer and importer of record are the same entity. ITC entitlement is clear.
Where it gets complicated is when these parties differ:
Scenario 1: Foreign supplier ships DDP (Delivered Duty Paid) to a Canadian buyer, with the supplier or their broker named as importer of record. The foreign supplier has paid GST at the border. The Canadian buyer receives the goods and uses them in commercial activities. Under P-125R, the Canadian buyer is the de facto importer — they caused the goods to be imported by ordering them. The foreign supplier, as importer of record, cannot claim the ITC (they didn't import for their own commercial use). The Canadian buyer is entitled to the ITC but must have documentation proving the GST was paid on their behalf.
Scenario 2: A customs broker or courier is named as importer of record for a Canadian buyer. Same result. The broker/courier paid the GST, but the de facto importer is the Canadian buyer who caused the import. The broker cannot claim the ITC (not their commercial activity); the buyer can, with proper documentation.
Scenario 3: A distributor imports goods into Canadian inventory and then sells to Canadian customers. The distributor is both importer of record and de facto importer (they imported for their own commercial supply activities). Clean case — ITC belongs to the distributor. When they later sell to customers, they charge GST on the sale, which is a separate transaction.
Scenario 4: Constructive importer with a section 178.8 election. Under the rules introduced in 2003, a Canadian recipient and foreign supplier can agree (via Form GST532) to alternative treatment: the supplier claims the ITC on the import and charges GST on the supply to the Canadian buyer, who then claims an ITC on the GST charged by the supplier rather than on the import GST. This is often used in drop-ship arrangements.
The practical impact: If you're a Canadian business that receives imported goods but doesn't appear as importer of record on the CAD, you can still claim the ITC — but you need documentation proving (1) you're the de facto importer, (2) GST was paid at the border, and (3) you have either the CAD or an agency arrangement with the importer of record.
If you're a foreign business acting as importer of record (non-resident importer), you can claim the ITC only if you're actually using the goods in Canadian commercial activities (like maintaining inventory in Canada for sale). If you're just pass-through and the Canadian customer is the de facto importer, you cannot claim the ITC.
This distinction is the single most common place where foreign businesses shipping into Canada lose ITC entitlement. They assume because they paid the GST at the border, they can claim it back. They can't — the Canadian buyer can.
The CAD: the primary documentation CRA requires
Under the CARM system, which became the official CBSA system of record on October 21, 2024, the Commercial Accounting Declaration (CAD) replaced the old B3-3 Canada Customs Coding Form as the primary evidence of GST paid at the border.
CRA explicitly accepts the digital CAD as replacement for the B3-3 for ITC evidence purposes. This is not an informal position — it's been published by CBSA and confirmed in CRA guidance for post-CARM filings.
The CAD shows, for every import:
- The importer of record's business number and name
- The transaction number and accounting date
- The HS classification of the goods
- The country of origin
- The value for duty
- Customs duty applied
- GST calculated at 5%
- Any excise taxes, SIMA duties, or surtaxes
The total GST amount shown on the CAD is the amount claimable as an ITC. For a shipment with $10,000 value for duty and 5% duty (assuming goods aren't duty-free), the CAD would show: duty = $500, value for tax = $10,500, GST = $525. The $525 is the ITC amount.
How to obtain the CAD: As the importer of record, you can download every CAD filed under your business number from the CARM Client Portal. Go to Declarations → Transaction History → filter by period → export or download each CAD as PDF. Brokers can also provide CAD copies to their clients if they filed on your behalf.
How to store them: Save each CAD as a PDF, named consistently (e.g., CAD_[transaction number]_[date].pdf). Store in a folder structure organized by year and month. You will need these for 6 years from the date of accounting.
If you don't have the CAD: You cannot claim the ITC with confidence. CRA may accept alternative evidence (a copy of the broker's invoice showing itemized GST paid to CBSA, combined with bank records showing payment), but this is weaker documentation and will be more scrutinized in audit. Always go to the CAD as the gold standard.
The three-tier documentation requirements under Section 169(4)
Section 169(4) of the Excise Tax Act, implemented through the Input Tax Credit Information (GST/HST) Regulations, establishes three tiers of documentary requirements based on the total purchase amount including tax. These tiers apply to all ITC claims, including those on imported goods.
Tier 1: Purchases under $30 (including tax)
For small purchases — coffee with a client, parking, small office supplies — the minimum documentation includes:
- The supplier's name (or trade name)
- The date of the invoice or date the tax was paid
- The total amount paid or payable
For Tier 1, the GST/HST amount does not need to be shown separately. The claimant can calculate it from the total using the applicable rate.
In practice, Tier 1 is rarely relevant for imported goods because commercial imports almost always exceed $30 per shipment.
Tier 2: Purchases from $30 to $149.99 (including tax)
For mid-range purchases, you must include everything from Tier 1 PLUS:
- The supplier's GST/HST registration number
- The amount of GST/HST paid (or a statement that tax is included and the applicable rate)
The GST/HST registration number is the single most common reason ITCs are denied for Tier 2 purchases. It's a 9-digit business number followed by RT and a 4-digit suffix (e.g., 123456789RT0001). If it's missing, CRA will deny the ITC even if you know the supplier is registered.
Tier 3: Purchases of $150 or more (including tax)
This is the tier that applies to virtually all commercial imports. For these you need everything from Tiers 1 and 2 PLUS:
- The buyer's (recipient's) name or trade name
- A brief description of the goods or services
- Terms of payment (for invoices)
How this maps to imports: The CAD itself satisfies most of Tier 3's requirements — it shows the importer name, the importer's business number (which is the registrant's ID), the date, the GST amount separately stated, and the product classification (which serves as the description). The CBSA itself is not required to have a GST registration number because CBSA is a government agency, not a GST supplier.
For the broker service fees (a separate transaction), the Tier 3 requirements apply to the broker's invoice — it must show the broker's GST registration number, the importer's name, the GST separately, a description of services, etc.
A common failure point: Bookkeepers sometimes try to claim the ITC on imported goods using only the broker's invoice showing a lump-sum charge. If that invoice doesn't separately itemize the GST paid on the imports vs. the GST on brokerage fees vs. the brokerage fees themselves, the claim is at risk — not because the ITC doesn't exist, but because the documentation doesn't meet Tier 3 requirements without the underlying CADs.
Line 106 on the GST/HST return: how to actually file
The mechanics of claiming the ITC on your return are simple, but there are conventions to follow.
Line 106 (ITCs) for NETFILE and paper filers; Line 108 for TELEFILE filers:
You enter the total of all ITCs you're entitled to claim for the reporting period, including:
- GST paid on imported goods (from CADs)
- GST paid to Canadian suppliers on purchases
- GST paid on broker services, freight, warehousing, and other import-related commercial services
- Any adjustments to prior ITCs
The total flows into Line 108 (NETFILE) or Line 108 (TELEFILE after calculation) as your total ITCs for the period.
Net tax calculation on Line 109:
Net tax = Line 105 (GST/HST you collected) - Line 108 (total ITCs)
If positive, you remit that amount to CRA. If negative, you receive a refund.
When to claim the ITC:
The ITC can be claimed in the reporting period in which the GST was paid or became payable. For imported goods, this is the reporting period containing the CAD accounting date. Most importers file monthly or quarterly; non-resident importers sometimes file annually (though quarterly or monthly is often preferable for cash flow reasons).
Time limit for claiming ITCs:
You have up to four years from the end of the reporting period in which the ITC first became claimable to file the claim. After that, the ITC is lost. For most SMB importers filing quarterly, this means you have about 4 years and a few months from the date of a specific import to get it claimed.
The common ways ITC claims on imports fail
Based on published CRA audit patterns, court decisions, and CPA commentary, these are the specific failure modes that regularly result in denied ITC claims.
Failure 1: Missing CAD
The importer claims an ITC but can't produce the CAD when CRA asks. This happens when the broker files the CAD on the importer's behalf but never passes a copy to the importer, and the importer doesn't know to download it from the CARM portal themselves. Without the CAD, the primary evidence of GST paid is missing.
Failure 2: Claiming on a lump-sum broker invoice
The bookkeeper uses only the broker's invoice as ITC documentation. If the broker's invoice bundles duty, GST, and brokerage fees into a single line item, the ITC claim doesn't meet Tier 3 requirements because the specific GST amount paid to CBSA isn't itemized. CRA may partially or fully deny the claim.
Failure 3: ITC claimed by the wrong party
A foreign supplier acting as importer of record claims the ITC on GST paid at the border, when the Canadian buyer is the de facto importer. CRA disallows — the foreign supplier can't claim because the goods weren't for their Canadian commercial activities. The Canadian buyer could have claimed but didn't, and may be out of the 4-year window.
Failure 4: Claims on goods not used in commercial activities
The importer claims ITCs on goods that were actually used for personal purposes, held for exempt activities, or otherwise not for commercial use. ITC entitlement requires commercial use.
Failure 5: Overclaiming by estimating the GST amount
The most dangerous one. The bookkeeper estimates the GST portion from a lump-sum broker invoice — say, by applying a flat 15% ratio — and claims that amount. When CRA audits, the actual GST per the CADs is different. If the estimate was high, the over-claim is reversed with penalties and interest. If the estimate was low (which is more common because bookkeepers are conservative), the under-claim represents money left on the table for the business.
Failure 6: Poor retention
Six years pass, CRA opens an audit on a 2020 claim, and the importer can't find the documentation. Even legitimate ITCs are denied if they can't be supported with records.
Failure 7: Pre-CARM B3 missing; post-CARM CAD missing
In the transition from B3 to CAD in late 2024, some importers have gaps in documentation. Goods imported in 2023 should have B3 records; goods imported in late 2024 should have either B3 or CAD depending on the transition status. If the documentation is inconsistent, CRA may question the ITC claim for those periods.
Failure 8: Canadian supplier pass-through of GST on imports
When a Canadian distributor imports goods and sells them with GST, the end-customer is claiming an ITC on GST charged by the distributor, not on the import GST. The distributor, meanwhile, is claiming the import ITC. If the distributor doesn't properly charge and remit GST on the sale to their customer, the customer's ITC claim may be denied.
How to handle ITC claims month-by-month: a practical workflow
Here's the workflow that produces clean, audit-ready ITC claims.
Step 1: Download every CAD monthly
At the end of each month (or after the CARM billing period closes on the 17th), download every CAD filed under your business number from the CARM portal. Store them consistently.
Step 2: Reconcile against your broker's invoice
For each CAD, identify the matching line on your broker's invoice. Confirm that the GST amount on the CAD matches what the broker billed. Any discrepancy should be investigated.
Step 3: Separate GST on imports from GST on brokerage
Your broker invoice has two ITC-eligible GST amounts:
- GST on the imported goods (paid to CBSA, shown on the CAD)
- GST on the broker's service fees (charged by the broker, shown on the broker invoice)
Both are claimable. Both should be tracked separately in your books.
Step 4: Enter the ITCs into your accounting system
Most Canadian bookkeeping systems (QuickBooks, Xero, Sage) have a specific GST on Imports code that flows to Line 106 on the GST/HST return. Code the import GST to this account. Code the GST on brokerage services to your standard ITC account.
Step 5: Match entries to supporting documentation
For each ITC entry, link or attach the supporting document — the CAD for import GST, the broker invoice for brokerage GST. Modern bookkeeping systems support attachment; use it.
Step 6: File the GST/HST return and claim
At the end of your reporting period, the accumulated ITCs flow to Line 106. Submit the return. Keep a copy of the return and the supporting spreadsheets.
Step 7: Archive documentation for 6 years
Store CADs, broker invoices, SOAs, GST returns, bank statements proving payment, and any correspondence with CBSA or CRA. Organize by year and month. Know how to retrieve a specific month's records within an hour.
Special situations worth knowing about
Several edge cases affect ITC claims on imported goods and deserve specific mention.
Non-resident importers (NRIs)
A foreign business acting as NRI can claim ITCs on imported goods only if they're using the goods in Canadian commercial activities. The typical case is a US brand maintaining Canadian inventory for Amazon FBA or 3PL distribution. The NRI pays GST at the border, registers for GST/HST, files returns, and claims the ITC.
Key requirements:
- Valid GST/HST registration (contact CRA to obtain a BN for NRIs; it cannot be obtained through the CARM portal)
- Valid CAD with the NRI's name as importer of record
- Legal business name on the CAD must match GST registration exactly (mismatches trigger denials)
- Payment made in Canadian dollars if in the Regular regime
Cash flow warning for NRIs: By default, CRA assigns annual filing periods to most NRIs with taxable revenue under $1.5M CAD. This means the ITC paid at the border can be "trapped" as unclaimed for up to 15 months. Form GST20 allows election to quarterly or monthly filing, which dramatically improves cash flow for import-heavy businesses.
DDP arrangements
If you're a Canadian buyer purchasing DDP from a foreign supplier, the supplier has paid the GST at the border. To claim the ITC:
- You need a copy of the CAD from the supplier (or access through your business relationship)
- You need documentation proving you're the de facto importer (purchase order showing your business ordered the goods, delivery documents, etc.)
- If the supplier is also registered for GST/HST and charged GST on their invoice to you, you may instead rely on the section 178.8 election pathway
Drop-shipment arrangements
For drop-shipments where a foreign supplier ships directly to a Canadian customer with the supplier as importer of record, the CRA's drop-shipment rules apply. The Canadian customer is typically the de facto importer. Section 178.8 election (Form GST532) can simplify these arrangements.
Imports under the CLVS program
For low-value shipments under the CLVS program (goods valued under $3,300), the Type F consolidated CAD is used. ITC entitlement follows the same rules, but the documentation is on the consolidated filing rather than individual declarations.
Returned or refused goods
If goods are imported, GST is paid, and the goods are later returned or refused at the border, a refund of the GST can be requested through CBSA. The ITC is not claimed on returned goods. If an ITC was already claimed and goods are later returned, a recapture adjustment is required on the next GST/HST return.
Mixed-use goods
If imported goods are used partly for commercial activities and partly for exempt or personal use, only the commercial-use portion is ITC-eligible. The allocation must be reasonable and documented.
Goods acquired before GST registration
If you imported goods before you registered for GST/HST, you generally cannot claim an ITC on them — the GST was paid when you weren't a registrant. Exception: if the goods are still on hand as capital property or inventory at the time you become a registrant, a one-time ITC may be available. See CRA guidance for specifics.
Quick Method and simplified filing
Small Canadian businesses with annual taxable supplies under $400,000 can elect to use the Quick Method, under which you remit a flat percentage of revenue as GST/HST rather than tracking individual ITCs on purchases.
Under the Quick Method, you generally cannot claim ITCs on imports. The simplified structure replaces the itemized ITC tracking.
Whether the Quick Method makes sense depends on your import volume relative to Canadian sales. Importers with significant import GST typically do better under the regular method because the ITCs on imports can be substantial.
If you're considering the Quick Method, run both calculations for a trial period and compare. Don't elect into Quick Method without understanding the trade-off.
Reasonable care and audit defense
ITC audits follow a predictable pattern. CRA selects a return, requests documentation for specific ITC claims, and evaluates whether the documentation meets Section 169(4) requirements.
The principle of reasonable care — while more codified in customs law than in GST/HST law — influences how CRA treats errors. An importer who can demonstrate they maintained proper processes, kept required documentation, made good-faith efforts to comply, and promptly corrected errors when identified is in a stronger position than one who didn't.
Court precedents:
- Royal Bank of Canada v. The Queen (2012 FCA) — CRA may deny ITCs if invoices or records are incomplete, even if the underlying expenses are legitimate. Documentation matters.
- Various Tax Court of Canada decisions — consistent pattern of supporting CRA denial when documentation is missing, while sometimes granting relief when claimants can demonstrate substantial compliance despite minor technical deficiencies.
What reasonable care looks like in practice:
- Written processes for downloading and storing CADs
- Monthly reconciliation of broker invoices against CADs
- Separation of import GST from brokerage GST in accounting records
- Systematic retention with searchable archive
- Periodic internal audit of ITC accuracy
- Prompt correction when errors are identified
- Consultation with a qualified accountant or customs specialist for complex situations
A summary checklist for bookkeepers
If you're a bookkeeper preparing a GST/HST return for a client who imports, this is the monthly checklist:
☐ Obtain all CADs for the reporting period from the CARM portal or the client's broker
☐ Match each CAD to the corresponding broker invoice
☐ Verify the GST amount on each CAD matches what the broker billed
☐ Confirm the importer name on each CAD matches the client's GST registration
☐ Confirm the import was for commercial use (not personal, not exempt)
☐ If the client is not the importer of record, confirm evidence of de facto importer status
☐ Enter import GST as ITC coded to the GST-on-imports account
☐ Enter brokerage GST as ITC coded to the standard GST/ITC account
☐ File the GST/HST return with Line 106 reflecting the total
☐ Archive all supporting documentation (CADs, broker invoices, bank proof of payment) for 6 years
☐ Document any ambiguous situations with explanatory notes in the file
☐ Flag any broker invoices that weren't itemized for follow-up with the client
What changes under Section 17 of the Customs Act (2026)
The January 1, 2026 amendments to Section 17(3) of the Customs Act made the importer of record jointly and severally liable with the owner of the goods for duties and taxes. This primarily affects liability, not the mechanics of ITC claims.
The practical interaction with ITCs: If CBSA conducts a trade compliance verification and reassesses duty or GST, the importer of record is on the hook under Section 17. If additional GST is assessed, the additional amount becomes a new ITC for the importer in the period the reassessment is paid. Document everything, because the reassessment and the corresponding ITC are separate transactions with separate documentation requirements.
The bigger operational impact: Section 17's four-year reassessment window means your ITC supporting documentation needs to survive CBSA audit — not just CRA audit. A CAD filed today could be reassessed by CBSA in 2030. If the reassessment changes the GST amount, your ITC claim from 2026 is affected by an event in 2030. This is why 6-year retention (which aligns with both CBSA and CRA requirements) is a minimum — many practitioners recommend 7 years for complete coverage.
The bottom line
ITC claims on imported goods aren't complicated in principle — pay GST at the border, claim it back on your GST/HST return — but the documentary requirements are strict and CRA enforces them.
The key rules to remember:
The CAD is the primary documentation. It replaces the B3-3 and is the gold standard for ITC evidence on imports.
The de facto importer claims the ITC. Not necessarily the importer of record. Know which one you are for every shipment.
Section 169(4) tier requirements apply. For imports over $150 (which is virtually every commercial shipment), you need the full Tier 3 documentation.
Separate GST on imports from GST on brokerage. Both are ITC-eligible but come from different documents and should be tracked separately.
Six-year retention is the minimum. Seven is safer. Digital, searchable, retrievable within an hour.
Line 106 (NETFILE/paper) or Line 108 (TELEFILE) is where the ITC is reported.
Don't estimate the GST portion from lump-sum broker invoices. Get the actual amount from the CAD. Estimated claims are the most common audit failure.
File within 4 years of the end of the reporting period the ITC first became claimable.
The bookkeepers who handle imported-goods ITCs well are the ones who build a systematic monthly process — CADs downloaded, reconciled against broker invoices, entered with proper coding, archived consistently. The ones who handle them poorly are the ones who treat the broker invoice as the sole source of truth and estimate what needs to be estimated.
For the client, the difference between a clean ITC process and a sloppy one isn't just a few percentage points of tax accuracy. It's the difference between a CRA audit that takes an afternoon to resolve and one that takes months of back-and-forth trying to reconstruct documentation that should have been kept from the start.
How ClearBorder helps
This is exactly what we built ClearBorder for. The product takes the three documents your business already has (CADs from the CARM portal, the Statement of Account, and the broker invoice) and produces a single monthly report showing:
- Every CAD with the GST amount clearly itemized
- The total GST claimable as an ITC for the reporting period
- The line-item matching between CADs and the broker invoice
- Missing documentation flagged before it becomes an audit problem
- A complete archive of supporting documents organized for 6-year retention
The bookkeeper gets a clean number to enter on Line 106. The importer gets a defensible paper trail. Both parties get their time back.
You can try it on your own data for free — upload a month's worth of documents, get back a report in about 60 seconds, no signup required. See for yourself whether it solves the problem.
Sources and references:
- Excise Tax Act, Section 169 (general ITC entitlement)
- Excise Tax Act, Section 169(4) (documentary requirements)
- Excise Tax Act, Section 178.8 (constructive importer provisions)
- Excise Tax Act, Section 286 (records retention)
- Input Tax Credit Information (GST/HST) Regulations
- CRA Policy Statement P-125R: Input Tax Credit Entitlement for Tax on Imported Goods
- CRA GST/HST Memorandum 8-4: Documentary Requirements for Claiming Input Tax Credits
- CRA Guide RC4022: General Information for GST/HST Registrants
- CRA Guide RC4027: Doing Business in Canada – GST/HST Information for Non-Residents
- CRA Form GST532: Agreement and Revocation of an Agreement Between Agent and Principal
- CBSA Customs Act, Section 17(3) (amended January 1, 2026)
- CBSA Memorandum D17-1-5: Registration, Accounting and Payment for Commercial Goods
- Royal Bank of Canada v. The Queen, 2012 FCA
This article is not tax or legal advice. For specific situations, consult a qualified Canadian accountant, tax lawyer, or licensed customs specialist.
Try ClearBorder
Build clean ITC documentation automatically. ClearBorder pulls your CAD data, separates the import GST from brokerage GST, and generates a monthly report your bookkeeper can use directly.