Thank you.
I'd like to talk about the e-commerce report, and I'll start by asking about taxes received on imported low-value shipments sent by courier. I think there's quite a bit to unpack under that point.
There are two problems here. The agency is relying on the good faith of courier companies to declare and remit sales taxes that they collected from consumers. Then it goes on to say that the agency had indications the courier companies did not declare full taxes owing to the government and officials did nothing to resolve the issue.
I think it's always troubling to Canadians when a department or agency knows they are not doing something. They've identified a problem and are seemingly choosing to ignore a problem. That's troubling. Furthermore, the other piece of low-value shipments by courier is that the GST and HST seem chaotic.
So I'd like either Monsieur Ricard or Monsieur Le Goff to walk us through the GST and HST. If a package comes to Ontario with a final destination in Manitoba, lands in an HST province going to one with a separate provincial sales tax, what gets collected, what gets remitted, if anything?