Telephone #: (613) 954-8585
Fax #: (613) 990-1233
XXXXX File #: 11685-8(glr)
XXXXX HQR0000123
XXXXX Sch. VI/V/12
XXXXX s. 261
Dear XXXXX
I refer to your facsimile message of August 9, 1996, and our telephone conversation on October 3, 1996, concerning a rebate of the Goods and Services Tax (GST) paid XXXXX on a 1993 Volkswagen Golf GL automobile exported to XXXXX[.] Please accept my apologies for the delay in this response.
Forwarded with your message were the following documents:
• Copy of the purchase agreement XXXXX dated XXXXX between you and XXXXX. Your address on the agreement is shown as the XXXXX in XXXXX[.]
• Copies of two receipts dealing with the payment of the consideration for consideration of the automobile - one receipt for XXXXX and one receipt for XXXXX[.]
• Copy of the Cargo Policy of Insurance XXXXX dated XXXXX issued by XXXXX. The policy is issued to both you and the Canadian Department of External Affairs and International Trade.
• Copy of a message dealing with the shipment of the automobile to XXXXX.
• Copy of the XXXXX registration XXXXX for the automobile.
As requested during our telephone conversation, these documents are returned.
In your message you stated that you did not take possession of the vehicle or register it in XXXXX[.] At some point following the purchase of the automobile, XXXXX delivered the car to a common carrier (which you believe to be XXXXX) for shipment to you in XXXXX[.] You were not living in Canada at the time of purchase of the automobile. You did, however, see the automobile when you were in XXXXX for training in July, 1993, prior to moving to XXXXX[.]
Interpretation Given
Under the provisions of Schedule VI, Part V, section 12 of the Excise Tax Act (Act), as it read prior to the amendment announced in the Notice of Ways and Means Motion dated April 23, 1996, a supply of tangible personal property made by a person to a recipient where the person delivers the property to a common carrier for export and delivery to the recipient at a place outside Canada is zero-rated (i.e., subject to the GST at 0%).
In order for you to be eligible to apply for a rebate of the GST paid in error on the supply of the automobile to you by XXXXX all the requirements of Schedule VI, Part V, section 12 must be met. Therefore, it will be necessary for you to obtain documentary evidence that XXXXX delivered the automobile to a common carrier for export and delivery to you in XXXXX[.] Once you have obtained this documentation, you may complete the enclosed General Application for Rebate of the Goods and and Services Tax (GST 189E) and forward it to the Summerside Tax Centre, Summerside, Prince Edward Island C1N 6A2. Accompanying the completed application should be:
• a copy of this letter;
• copies of the documents enclosed with this letter; and
• the documentary evidence you obtained from XXXXX[.]
The foregoing comments represent our general views with respect to the subject matter of your message. Proposed or future amendments to the legislation may result in changes to the interpretation. These comments are not rulings and, in accordance with the guidelines set out in Section 1.4 of the GST Memoranda Series, do not bind the Department with respect to a particular situation.
Please contact me at 952-6743 if you require further information.
Yours sincerely,
Garry L. Ryhorchuk
Senior Policy Officer
Border Issues Unit
General Operations and Border Issues Division
GST Rulings and Interpretations
Policy and Legislation Branch
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