Input tax credits on imported goods in Canada
Customs and Trade Consultant, Peter L. Mitchell Professional Corporation Chartered Professional Accountant (Canada), Canada
Published 08 Oct 2023
Country update
The person entitled to claim an input tax credit for GST payable on imported goods in Canada is not always the person who pays the tax. This counter-intuitive situation generally occurs when the importer of record is a non-resident. It arises because more than one person may accept liability for duties, taxes and other customs obligations.
