The Canada Revenue Agency has jurisdiction over the Goods & Services Tax.  Goods imported temporarily for use in the film industry may be entitled to relief of the GST.  

Beginning July 1, 2010, the GST and PST will be merged into one refundable tax HST (Harmonized Sales Tax).  For detailed information about this topic please contact:

Canada Revenue Agency,
Goods and Services Tax,
604.691.4308
website

The Canada Revenue Agency also has jurisdiction over the Withholding Tax for non-residents of Canada.  For detailed information about this topic please contact:

Canada Revenue Agency,
Vancouver Film Services Unit
604.666.7911
website