Well, I am not going to keep arguing this. I just got off the phone with Customs again, to try and clarify this further. This will be my last post on this. I am not here to say whether or not YOU paid PST, or why, I am saying that according to the Customs people and their tarriff records, Horses=GST + PST
Commercial entries do NOT pay PST
Commercial = Business such as a farm or other business name etc.
LIVE, PUREBRED for BREEDING for PERSONAL USE = GST + PST
LIVE, PUREBRED for BREEDING - COMMERCIAL = GST
So, If I personally, as Mona Stone import a horse, as LIVE, PUREBRED for BREEDING, I am required to pay GST + PST
If I commercially import a horse, under "Last Chance Miniatures" LIVE, PUREBRED for BREEDING, I am required to pay GST
I was mixed up on the Commercial/Personal Value thing. The $1600 value does not matter if it is personal or commercial. If the animal's value is less than $1600 Customs does the entry and all paperwork. Once it reaches this $1600 value, it is up to the importer to complete the required paperwork. The form that needs to be completed is available at customs. I keep one(filled in) in my files as a "sample copy", along with other blank forms so I know how to fill it in each time. Then when I need it, I get it all filled in before I go to get my horse. All I need to do once I reach Customs, is to find out from them, the rate of exchange on that day, "borrow" their calculator to figure out the amounts, and I am all set.
These are the steps
I follow because I bring my horses across personally. I do not have haulers bring them across the border for me. So Danielle and Mary Lou and anyone else that has the hauler carry your horse across, the requirements may be a little different, because of the commercial paperwork that may be required, BUT, as for what the horse needs to travel across into Canada, that the seller needs to send with the horse, it is just the Bill of Sale, the current coggins(within 6 months) and the current health/export papers on the required form with the required signatures of the required vets) within 30 days.
Danielle, I have a feeling that
THIS may be what you are referring to, about the pre-clearance forms.