1 June 1996 GST/HST Interpretation 11645-1[1] - Diversion [of Goods]

                                                                        Telephone #: (613) 954-5124
Fax #: (613) 990-1233
11645-1 (crl)
Div. III
Sch. VII
iv

This is in response to your memorandum of May 14, 1996, requesting our assistance with respect to the reassessment of the Goods and Services Tax (GST) where there is a diversion of goods according to the provisions of sections 88 and 89 of the Customs Act.

Section 90 of the Customs Act states that for the purposes of section 88 and subsection 89(1), "duties" does not include duties or taxes levied under the Excise Tax Act, the Excise Act or the Special Import Measures Act. This means that tax is not imposed and collected under section 88 and subsection 89(1) of the Customs Act but is imposed and collected according to the provisions of sections 212 to 214 (wording attached) of the Excise Tax Act.

If you have any questions or require additional information, please contact Cheryl Leyton at (613) 954-5124 or Randy Nanner at (613) 952-8810.

H.L. Jones
Director
General Operations and Border Issues
GST Rulings and Interpretations
Policy and Legislation Branch

Attachment

GAD # 2990 (Genl)