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.
[Addressee]
Excise and GST/HST Rulings Directorate
Place de Ville, Tower A, 15th Floor
320 Queen Street
Ottawa ON K1A 0L5
Case Number: 132221
February 2, 2011
Dear [Client]:
Subject:
GST/HST RULING
Temporary Importation of Projectors for a Meeting
Thank you for your e-mail of January 21, 2011, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to LCD projectors that are being temporarily imported for use at a meeting.
HST applies at the rate of 15% in Nova Scotia, 13% in Ontario, New Brunswick, and Newfoundland and Labrador, and 12% in British Columbia. GST applies at the rate of 5% in the remaining provinces and territories.
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)] is a non-profit wholly-owned subsidiary of [...]. The [Organization] administers funds for education, research and scientific purposes, and is a non-resident organization located in [Country X].
2. From [mm/dd/yyyy], the [...] of the [Organization] will be holding a meeting in [...] [Province X], where approximately 85% of the participants will be foreign attendees. It is estimated that approximately [...] people will be in attendance.
3. You will be bringing [...] LCD projectors, a box of signs, and [...] boxes of registration materials (containing documents such as a schedule and agenda), all for use at the meeting. The projectors, signs and undistributed registration materials will be exported at the conclusion of the meeting.
4. The Canada Border Services Agency (CBSA) has determined that when the projectors, signs and registration materials are imported, they may be classified under tariff item 9830.00.00 of the Customs Tariff, and that the requirements of the Foreign Organizations Remission Order, 1983 are met. In addition, the CBSA states that the event must not be open to the Canadian public at large.
Ruling Requested
You would like to know whether the importation of the projectors, signs and registration materials is a non-taxable importation for GST/HST purposes.
Ruling Given
Based on the facts set out above, we rule that the importation of the projectors, signs and registration materials is a non-taxable importation for GST/HST purposes.
This ruling is subject to the qualifications in GST/HST Memorandum 1.4, Excise and GST/HST Rulings and Interpretations Service. We are bound by this ruling provided that none of the above issues are currently under audit, objection, or appeal, that no future changes to the ETA, regulations or our interpretative policy affect its validity, and all relevant facts and transactions have been fully disclosed.
Explanation
Generally, all goods imported into Canada are taxable for GST/HST purposes unless specifically relieved under the ETA and its regulations. There are, however, also a number of remission orders administered by the CBSA that provide full or partial GST/HST relief on imported goods where the conditions of those orders have been met. Because the CBSA has determined that the requirements of the Foreign Organizations Remission Order, 1983, are met in respect of the imported projectors, signs and registration materials, the goods are fully relieved of GST/HST.
For your convenience, I have enclosed a copy of GST/HST Memorandum 1.4, Excise and GST/HST Rulings and Interpretations Service.
If you require clarification with respect to any of the issues discussed in this letter, please call me directly at 613-954-4291. 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,
Geoff Macmillan
Border Issues Unit
General Operations and Border Issues Division
Excise and GST/HST Rulings Directorate
UNCLASSIFIED
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