Please note that the following document, although correct at the time of issue, may not represent the current position of the Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence.
Excise and GST/HST Rulings Directorate
Place de Ville, Tower A, 15th floor
320 Queen Street
Ottawa ON K1A 0L5
XXXXX
XXXXX
XXXXX
Case Number: 111921
February 9, 2009
Subject:
GST/HST INTERPRETATION
GST/HST Rebate Application
Dear XXXXX:
Thank you for your letter of XXXXX concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to a supply of a vehicle that was subsequently exported from Canada.
All legislative references are to the Excise Tax Act (ETA) unless otherwise specified.
We understand based on your letter that you have been given a power of attorney to acquire, register, ship and apply for refunds of the GST and Provincial Sales Tax for a XXXXX
Also, based on our subsequent telephone discussions we understand that the vehicle was acquired from XXXXX who arranged to have the vehicle shipped to XXXXX. The GST was collected on the supply.
Interpretation Requested
You would like to know how a person may apply for a rebate of the tax paid on a vehicle that is exported from Canada.
Interpretation Given
A taxable supply of a vehicle is a zero-rated supply (taxed at 0%) if the supplier ships the vehicle to a destination outside Canada that is specified in the contract for carriage of the vehicle, or, in circumstances where the supplier transfers physical possession of the vehicle to a common carrier or consignee that has been retained by the supplier on behalf of the recipient to ship the property to a destination outside Canada.
A recipient who has paid GST in respect of a zero-rated (taxed at 0%) supply may apply to recover the GST paid by completing form GST189 General Application for Rebate of GST/HST and filing it with the Canada Revenue Agency within two years after the day the amount was paid by the recipient. For your convenience a copy of form GST189, form GST507 and GST/HST Guide RC4033 General Application for Rebate of GST/HST are attached.
The original documents filed with the Canada Revenue Agency with respect to this request are included as an attachment to facilitate a future rebate claim using form GST189.
The foregoing comments represent our general views with respect to the subject matter of your request. These comments are not rulings and, in accordance with the guidelines set out in GST/HST Memorandum 1.4, Excise and GST/HST Rulings and Interpretations Service, do not bind the Canada Revenue Agency with respect to a particular situation. Future changes to the ETA, regulations, or our interpretative policy could affect this interpretation.
If you require clarification with respect to any of the issues discussed in this letter, please call me directly at 613-952-8812. 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,
Jeff Frobel
Border Issues Unit
General Operations and Border Issues Division
Excise and GST/HST Rulings Directorate
UNCLASSIFIED
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