2 May 2003 GST/HST Interpretation 45574 - GST/HST Status of the Importation of for Display in Canada

Dear XXXXX:

It is our understanding that the XXXXX will be holding an annual gathering of its members and officers (XXXXX) in XXXXX Canada in XXXXX. It is also our understanding that members may import XXXXX into Canada for the purpose of displaying them at this annual event.

We hope that you have an enjoyable and successful meeting and would like to confirm how the GST applies to XXXXX that are imported by members for display at this event.

GST is payable on all goods imported into Canada, unless specifically relieved from tax under the GST/HST legislation. We understand, based on correspondence from XXXXX that tariff code 9993.00.00.00 applies to the importation of the XXXXX. Therefore, where XXXXX are temporarily imported for a period not exceeding six months, for the purpose of display at the annual event or a public exhibition and are classified as such under tariff code 9993.00.00.00 by the Customs Branch of the Canada Customs and Revenue Agency at the time of importation they may be imported on a GST relieved basis.

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.

Should you have any further questions or require clarification on the above matter, please do not hesitate to contact me at (613) 952-8812.

Yours truly,

Jeff Frobel
Border Issues Unit
General Operations and Border Issues Division
Excise and GST/HST Rulings Directorate