Fax #: (613) 990-1233
File #: 11640-3(glr)
ss. 252(1)
Dear XXXXX
I refer to your facsimile message of February 1, 1996, addressed to Mrs. Diane James of Revenue Canada, Customs, concerning a rebate of the Goods and Services Tax (GST) and the provincial sales tax (PST) paid on an automobile to be purchased in Canada and subsequently exported to XXXXX[.] Your message has been forwarded to me for response.
You advise that you will be vacationing in Canada in March, 1996. While in Canada, you intend to purchase an automobile, register it and drive it for a short time. Before you return to XXXXX you will arrange with a shipper to transport the automobile to XXXXX[.]
Interpretation Given
As a non-resident visitor to Canada, you are eligible to apply for a rebate of the 7% GST paid on goods (including an automobile) purchased in Canada and exported or taken by you out of Canada within 60 days of purchase. The goods must be acquired by you primarily (more than 50%) for use outside Canada.
I am enclosing a GST refund pamphlet, which includes a claim form. Please note that when applying for a refund of the GST paid on the automobile, you will be required to submit the original purchase receipt, as well as a copy of the registration of the automobile from authorities in XXXXX[.] The foregoing comments represent our general views with respect to the subject matter of your message. Unannounced proposed or future amendments to the legislation may result in changes to our 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.
I would now like to briefly discuss a possible refund of the PST paid on an automobile purchased in Canada and subsequently exported to XXXXX and the registration of the automobile in Canada prior to export.
You will note that when applying for a rebate of the GST paid on the automobile, you may also apply (on the same claim form) to Revenue Canada for a refund of the 6.5% Quebec PST or the 7% Manitoba PST. Whether or not you can obtain a refund of the PST if the automobile is purchased in a province other than Quebec or Manitoba will be a matter for you to discuss with the appropriate provincial authorities, depending upon which province the automobile is eventually purchased in.
I have been advised that if you purchase the automobile in Ontario, you would be eligible to obtain a temporary licence, at a cost of $15, which would be valid for 10 days. You must obtain the licence within six days of purchase of the automobile. In order to obtain the licence, you must furnish to the licence issuing office a copy of the Bill of Sale from the automobile dealer as well as proof that you have Canadian automobile insurance.
I have also been advised that if you purchase an automobile in Quebec, you would be eligible to obtain a temporary trip permit, at a cost of $8, which would be valid for four days. In order to obtain the temporary trip permit, you must be accompanied to the licence issuing office by the automobile salesman and have a copy of the Bill of Sale from the automobile dealer, your passport and a copy of your birth certificate, as well as proof that you have Canadian automobile insurance.
Information regarding the temporary registration of an automobile in a province other than Ontario or Quebec should be obtained from the appropriate provincial authorities.
If you have any questions or require further information, please contact the Revenue Canada Tax Services Office XXXXX[.] The mailing address is XXXXX That office is responsible for handling requests for information which originate from a person located in XXXXX[.] Yours sincerely,
H.L. Jones
Director
General Applications Division
GST Rulings and Interpretations
Policy and Legislation Branch
Attachment
| c.c.: |
R. Nanner GAD #: 2726(GEN)
G. Ryhorchuk
XXXXX |
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