23 August 2007 GST/HST Interpretation 97030 - Foreign Convention and Tour Incentive Program

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.

Dear XXXXX:

Thank you for your XXXXX concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the temporary importation of a XXXXX.

Statement of Facts

Our understanding of the facts is as follows:

1. Your client XXXXX is a non-resident located in XXXXX and is in the business of producing XXXXX events.

2. XXXXX is planning to temporarily import a XXXXX to be on display at the XXXXX in XXXXX from XXXXX.

3. The XXXXX display is intended solely to promote XXXXX events scheduled in XXXXX.

4. XXXXX will have no commercial activity associated with the XXXXX display.

5. XXXXX will not be vending or distributing any materials other than information related to the XXXXX events held in Canada.

6. The Canada Border Services Agency has determined that the conditions of former tariff item subheading 9823.60 are met for the temporary importation of the XXXXX.

Ruling Requested

You would like to know whether the temporary importation of the XXXXX by XXXXX 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 XXXXX by XXXXX is a non-taxable importation for GST/HST purposes pursuant to section 1 of Schedule VII to the Excise Tax Act (ETA) and section 213 of the ETA.

This ruling is subject to the general limitations and qualifications outlined in section 1.4 of Chapter 1 of the GST/HST Memoranda Series. We are bound by this ruling provided that none of the above issues is currently under audit, objection, or appeal; that there are no relevant changes in the future to the ETA, or to our interpretative policy; and that you have fully described all necessary facts and transaction(s) for which you requested a ruling.

Explanation

Generally, all goods imported into Canada are taxable for GST/HST purposes unless specifically relieved under section 213 of the ETA. Importations of goods relieved of tax under section 213 of the ETA are set out in Schedule VII to the ETA. Section 1 of Schedule VII to the ETA deems goods that are imported into Canada and are appropriately classified under former tariff item subheading 9823.60 to be non-taxable for GST/HST purposes.

The Canada Border Services Agency has determined that the conditions of former tariff item subheading 9823.60 are met for the temporary importation of the XXXXX.

Should you have any further questions or require clarification on the above matter, please do not hesitate to contact me at (613) 952-4294.

Yours truly,

Donato Licursi
Border Issues Unit
General Operations and Border Issues Division
Excise and GST/HST Rulings Directorate

2007/07/19 — RITS 59119 — [Application of the GST/HST to the Supply of Materials by a Public College]