Government of Canada / Gouvernement du Canada
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Non-Taxable Imported Goods (GST/HST) Regulations

Version of section 2 from 2012-06-29 to 2014-10-30:

 In these Regulations,


Act means the Excise Tax Act; (Loi)


officer means an officer within the meaning of the Customs Act. (agent)

qualifying vehicle

qualifying vehicle means a vehicle (other than a racing car described in heading No. 87.03 of the List of Tariff Provisions set out in the schedule to the Customs Tariff) registered under the laws of a foreign jurisdiction relating to the registration of motor vehicles that

  • (a) is described in any of heading No. 87.02, subheading Nos. 8703.21 to 8703.90, 8704.21, 8704.31, 8704.90 and 8711.20 to 8711.90 and tariff item Nos. 8716.39.30 and 8716.39.90 of that List,

  • (b) is described in subheading No. 8704.22 or 8704.32 of that List and has a gross vehicle weight rating (as defined in subsection 2(1) of the Motor Vehicle Safety Regulations) not exceeding 10 tonnes, or

  • (c) is described in tariff item No. 8716.10.00 of that List and is a vehicle for camping. (véhicule admissible)

  • 2012, c. 19, s. 49

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