Please note that the following document, although correct at the time of issue, may not represent the current position of the Canada Revenue Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence du revenu du Canada.
Excise and GST/HST Rulings Directorate
Place de Ville, Tower A, 11th floor
320 Queen Street
Ottawa ON K1A 0L5
[ADDRESSEE]
Case Number: 194877
Dear [Client]:
Subject: GST/HST RULING
Temporary Importation of Racing […] Equipment
Thank you for your letter of October 31, 2018, concerning the application of the goods and services tax/harmonized sales tax (GST/HST) to the temporary importation of racing […] equipment.
The HST applies in the participating provinces at the following rates: 13% in Ontario; and 15% in New Brunswick, Newfoundland and Labrador, Nova Scotia and Prince Edward Island. The GST applies in the rest of Canada at the rate of 5%.
All legislative references are to the Excise Tax Act (ETA) unless otherwise specified.
STATEMENT OF FACTS
We understand the facts to be as follows:
1. The […][Organization] doing business as […][Company A] is a non-resident located in […][Country X], […].
2. […][information about the activities of Company X].
3. […], [Company X] intends to temporarily import into Canada the following goods:
[…].
4. […].
5. The racing […] equipment [is] not for sale, for lease or for further manufacturing or processing while in Canada and will be exported from Canada upon the completion of the event.
6. The CBSA has determined that the temporary importation of the racing […] equipment and materials qualify for temporary importation under tariff item no. 9993.00.00 and these goods are described in items 38 and 41 of the Schedule to the Temporary Importation (Excise Levies and Additional Duties) Regulations made under the Customs Act.
7. The CBSA has also determined that the temporary importation of the […] related equipment, qualify for temporary importation under tariff item no. 9993.00.00, and these goods are described in item 42 of the Schedule to the Temporary Importation (Excise Levies and Additional Duties) Regulations.
RULING REQUESTED
You would like to know whether the temporary importation of the racing […] equipment [is] non-taxable importations for GST/HST purposes.
RULING GIVEN
Based on the facts set out above, we rule that the temporary importation of the racing […] equipment [is] non-taxable importations for GST/HST purposes.
In accordance with the qualifications and guidelines set out in GST/HST Memorandum 1.4, Excise and GST/HST Rulings and Interpretations Service, the Canada Revenue Agency (CRA) is bound by the ruling(s) given in this letter provided that: none of the issues discussed in the ruling(s) are currently under audit, objection, or appeal; no future changes to the ETA, regulations or the CRA’s interpretative policy affect its validity; and all relevant facts and transactions have been fully and accurately disclosed.
If you require clarification with respect to any of the issues discussed in this letter, please call me directly at 613-670-1343. Should you have additional questions on the interpretation and application of GST/HST, please contact a GST/HST Rulings officer at 1-800-959-8287.
Yours truly,
Gabrielle Nadeau
Goods Unit
General Operations and Border Issues Division
Excise and GST/HST Rulings Directorate
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