Please note that the following documents, although correct at the time of issue, may not represent the current position of the Agency. / Veuillez prendre note que ces documents, bien qu'exacts au moment émis, peuvent ne pas représenter la position actuelle de l'Agence.
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Ken Syer
Quality Assurance Unit
Excise & GST/HST Rulings Directorate
Security Classification - Classification de sécurité
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Our File - Notre referenceYour File - Votre reference
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4537812834
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Dave Caron
Aboriginal Affairs Unit
Excise & GST/HST Rulings DirectorateDate
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August 27, 2003
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Subject:
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Clarification of TIB B-039R's Delivery Requirement
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The following clarification for the delivery of property to an Indian at a location on reserve concerns XXXXX. We recommend the following XXXXX.
Paragraph 6 and 7 of the "Interpretation Given" section should be replaced by the following:
The tax relief applies when the Indian is given possession of the good on a reserve. Where a good is delivered by a third party, the FOB status, or the time at which title passes, does not affect the tax relief. If the supply of the property is relieved of tax, the transportation service carrying out the delivery is relieved of tax as well, even if it is separately invoiced.
Dave Caron
Manager
Aboriginal Affairs Unit
Public Service Bodies & Governments Division
Excise & GST/HST Rulings Directorate
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