27 March 2000 GST/HST Interpretation 6511; 8210 - Application of the GST/HST to "GST/HST-free" Shopping in Canada for Non-resident Visitors

Dear XXXXX

Thank you for your letter of March 10, 2000 concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the activities of XXXXX[.] As requested, we acknowledge that the Canada Customs and Revenue Agency ("CCRA") issued two GST/HST Application Ruling/Interpretation letters dated December 8, 1997 and September 17, 1999 ("the Rulings") respectively, in connection with XXXXX for the provision of "GST/HST-free" shopping in Canada for non-resident visitors XXXXX[.] The Rulings addressed the requisite proof of export for the application of subsection 179(3) of the Excise Tax Act (the "Act") to sales by XXXXX[.] However, please note that as provided in section 1.4 of Chapter 1 of the GST/HST Memoranda Series, and as stipulated in the Rulings, CCRA is bound by the Rulings, provided that none of the issues involved is currently under audit, objection, or appeal; that there are no relevant changes in the future to the Act, or to departmental interpretative or administrative policy; and that you have fully described all necessary facts and transaction(s) for which you requested the Rulings. As you have been made aware, we are currently reviewing the administrative policy that is the subject matter of the Rulings which could effect the continued applicability of those Rulings.

Should you have any further questions or require clarification on the above matter, please do not hesitate to contact Ivan Bastasic at (613) 952-8810.

Yours truly,

J.A. Venne
Director
General Operations and Border Issues Division
GST/HST Rulings and Interpretations Directorate