9 August 1994 GST/HST Interpretation 11640-4(glr)[3] - Supplier to Ship the Goods to an Address in England

                                                                        Telephone: (613) 954-8585
Fax: (613) 990-1233

Attached is a copy of a letter dated May 27, 1993 (File: XXXXX, written by Ms. XXXXX, GST Interpretation and Service Unit, XXXXX District Excise/GST Office, to the above-referenced person. The letter concerns the application of the Goods and Services Tax (GST) to goods mailed directly to England.

I understand that Mr. XXXXX purchased goods and paid the GST at the time of purchase. Mr. XXXXX instructed the supplier to ship the goods to an address in England. Ms. XXXXX has advised Mr. XXXXX that as the goods were mailed by the supplier to a place outside Canada, no GST should have applied to the transaction as it qualified for zero-rating under Schedule VI, Part V, section 12 to the Excise Tax Act (Act).

Schedule VI, Part V, section 12 zero-rates a supply of tangible personal property made by a person (i.e., the supplier) to a recipient XXXXX where the person ... mails the property, for export and delivery to the recipient at a place outside Canada.

Although the supplier did mail the goods directly to England, it appears that the goods would not have been mailed to Mr. XXXXX (who, based on the address of the outgoing letter, appears to reside in Canada), the recipient, but to someone else. If this is the case, the supplier was correct in charging the GST at 7% on the supply of the goods. As tax was not paid in error, and there are no other zero-rating provisions would could apply, Mr. XXXXX is not eligible to apply for a rebate of the tax, either from the supplier or directly from the Department.

If you require any additional information, please contact Mr. Garry Ryhorchuk of my staff at (613) 952-6743.

H.L. Jones
Director
General Tax Policy
Excise/GST
Policy and Legislation

Att.