11645-6 (sjm)
XXXXX June 28, 1995
Dear Mr. XXXXX
I acknowledge receipt of your letter of June 12, 1995, addressed to Miss Susan Mailer of the GST Imports Unit, concerning the above-noted subject.
The Excise Tax Act (ETA) provides relief from the Goods and Services Tax (GST) under section 213 and section 8 of Schedule VII to the ETA by way of the Non-Taxable Imported Goods (GST) Regulations for goods described in certain items of the Schedule to the Temporary Importation Regulations (TIR). One of the items mentioned in the list is item 39. Item 39 of the Schedule reads as follows:
Animals and equipment for use therewith, for pasturage, competition, training or breeding.
In order to qualify for temporary admission under this provision, the goods must meet the terms and conditions of the TIR. These provisions are administered by Canada Customs at border crossings throughout the country. Therefore, I have asked Ms. Candace Breakwell, Director of Customs Duties Relief Programs to respond to your concerns in this area.
Thank you for taking the time to share your concerns with us.
Yours truly,
H.L. Jones
Director, General Applications Division
GST Rulings and Interpretations
Policy and Legislation Branch
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