4 July 1997 GST/HST Interpretation HQR0000258 - The Retention of Visitor Rebate Forms and/or Receipts

                                                                        HQR0000258
11625-11

                                                                        July 4, 1997

 XXXXX

This is in response to your June 6, 1996, e-mail message regarding the retention of Visitor Rebate forms and or receipts.

As was previously indicated to you in your communication with Patrick McKinnon of this office, the Excise Tax Act ("ETA") does not specify a period of time during which the Minister must retain rebate applications and corresponding receipts.

The ETA provides that a claimant who objects to an assessment of a visitor rebate may file a notice of objection within ninety days after the day the notice of the assessment has been sent to the claimant (ss. 301(1.1) ETA). The objection period can be extended by the Minister in certain circumstances provided that the person applies for the extension within one year after the time limit for objecting to the assessment (s. 303 ETA).

In 1996, a submission was made to the National Archivist of Canada, who determines the appropriate retention period for a variety of government documents. The National Archivist of Canada has authorized, pursuant to Records Disposition Authority

No (copy attached), that Forms 176 and 327, 'Visitor Application for Goods and Services Tax (GST) and Provincial Sales Tax (PST)' and the accompanying original receipts may be destroyed by Revenue Canada when Revenue Canada decides that these documents have no remaining operational or legal value.

To address the issue of document retention and destruction, a copy of "Document Retention" which was prepared by the Policy & Programs Section, Information Management Division is attached. This document specifies that the Department's position, with respect to the above-noted documentation, is that they may be destroyed after a period of two years. For further information concerning this document, you may contact Rita Dolan of Policy & Programs at 613-954-4463.

Should you require further assistance or information, I may be reached at 613-954-2560.

Yours truly,

KerriAnne Boyd
Rulings Officer
General Operations Unit
General Operations and Border Issues Division
GST/HST Rulings & Interpretations Directorate
Policy and Legislation Branch

Attachments: Document Retention
Records Disposition Authority 96054