6 June 2002 GST/HST Interpretation 39320 - Time Limit - GST 189 General Rebate - Code 8

Dear XXXXX XXXXX:

Thank you for your letter of XXXXX and your follow-up letter received XXXXX. You have enclosed a copy of the announcement to Indians and Indian bands on the new time limits for making GST/HST general rebate claims. The announcement states that effective January 1, 2002 GST/HST rebate claims made by Indian and Indian bands must be filed within two years of paying the tax.

Interpretation Requested

You wish to clarify that the filing time is within two years of paying the tax as opposed to when the tax becomes payable.

Interpretation Given

A GST/HST general rebate claim for Indians and Indian bands must be filed within two years of paying the tax in accordance with subsection 261(3) of the Excise Tax Act. An invoice may be issued the same day that an amount is paid or remitted but it does not determine the date the tax was paid.

The foregoing comments represent our general views with respect to the subject matter of your letter. Proposed amendments to the Excise Tax Act, if enacted, could have an effect on the interpretation provided herein. These comments are not rulings and, in accordance with the guidelines set out in section 1.4 of Chapter 1 of the GST/HST Memoranda Series, do not bind the Canada Customs and Revenue Agency with respect to a particular situation.

For your convenience, find enclosed a copy of section 1.4 of Chapter 1 of the GST/HST Memoranda Series.

Should you have any further questions or require clarification on the above matter, please do not hesitate to contact me at (613) 952-9264.

Yours truly,

Cindy Christmas
Aboriginal Affairs Unit
Public Service Bodies & Government Division
Excise and GST/HST Rulings Directorate

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