Non-Taxable Imported Goods (GST/HST) Regulations

2 In these Regulations,

Act

Act means the Excise Tax Act; (Loi)

officer

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)

tax-relieved supply

tax-relieved supply means a supply of goods

• (a) included in Part V of Schedule VI to the Act;

• (b) in respect of which the recipient was entitled to claim a rebate under subsection 252(1) or 260(1) of the Act; or

• (c) made outside Canada, except if the recipient subsequently imported the goods and it is the case that all of the following do not apply in respect of that importation of the goods:

  • (i) tax under section 212 of the Act was payable and was calculated on a value determined under the Value of Imported Goods (GST/HST) Regulations (other than under sections 7, 8, 12 and 13 of those Regulations),

  • (ii) tax under section 212 of the Act was payable by a person that was entitled to obtain a rebate, refund or remission of that tax under any Act of Parliament only because the goods were subsequently exported, and

  • (iii) tax under section 212 of the Act was not payable as a consequence of section 213 of the Act only because the goods were subsequently exported. (fourniture dégrevée)