It is generally not recoverable as an input tax credit, because entitlement depends on being a registrant when the tax was payable. This is why registration comes before shipping.
CARM is the CBSA's system for assessing and collecting duties and taxes on commercial imports. It became the system of record in October 2024 and made importers directly responsible for registration, financial security, and payment.
No. A non-resident business can be the importer of record in Canada. Since CARM's transition measures ended, it needs its own BN15, CARM registration, and financial security to do so.
Yes. A US business registered for Canadian GST/HST that imports goods for its commercial activity can claim input tax credits for the 5% GST paid at the border. No Canadian entity is required (as of July 2026).