What these tools refuse, on purpose. 445 Canadian items cannot be costed from value and are
refused rather than guessed. US-origin goods on the counter-tariff list get no total. The United
States gets classification and a base rate only, never a landed cost, because Section 232, 301 and
IEEPA are not published in a form any tool can apply. Anti-dumping and countervailing measures ARE now checked against CBSA's measures in force, but only as a flag: SIMA duty is assessed per exporter and no tool can price it. On COMMERCIAL imports only the 5% federal GST is payable at the border, in
every province: the Excise Tax Act rule that charges the provincial part because the importer lives
in an HST province, s.212.1(2)(b), does not apply to goods accounted for as commercial goods under
s.32 of the Customs Act. A PERSONAL import by a resident of a participating province is charged the
full HST instead, per CBSA Memorandum D2-3-6, and CBSA also collects PST or QST on personal imports
into British Columbia, Manitoba, Saskatchewan and Quebec. Specified motor vehicles are excluded.