January 23, 1997
XXXXX
This is in response to your E-mail message dated November 19, 1996, concerning the possibility of granting a visitor rebate to XXXXX[.]
Our understanding of the relevant facts is as follows:
• XXXXX[.]
• XXXXX was advised that she would be eligible to claim a visitor rebate for purchases made in the last sixty days of her stay in Canada.
• XXXXX purchased furniture and, subsequently submitted a visitor rebate claim for the Goods and Services Tax (GST) amounting to XXXXX
• The visitor rebate claim was rejected based on the fact that the officer was a resident of Canada.
Based on the facts stated above, it is my opinion that, for purposes of the GST, XXXXX appears to have been a resident of Canada for the duration of her assignment in Canada for purposes of the GST.
XXXXX[.] For future reference, whether an individual is a resident of Canada is a question of fact and the criteria provided in policy statement P-086, Meaning of "Non-Resident" As It Applies to Individuals, should be applied to every case. Generally, a person who lived in Canada for a period of four years would be considered to be a resident of Canada.
There is provision in the Act under Part V of Schedule VI, to zero-rate supplies of tangible personal property (tpp) exported from Canada under certain conditions. The supply of tpp could be zero-rated under section 12 where the supplier delivers the tpp to a common carrier, or mails the property, for export. However, in this case, it appears that the furniture was taken to the recipient's residence in Canada.
If you have any questions or require additional information, please contact Cheryl Leyton at 954-5124 or Randy Nanner at 952-8810.
Cheryl R. Leyton
Policy Officer
Border Issues Unit
General Operations and Border Issues Division
GST Rulings and Interpretations
| c.c.: |
R. Nanner
C.R. Leyton |
Email this Content