19 March 2003 GST/HST Interpretation 44576 - Temporary Importation of Amusement Rides

Dear XXXXX:

This is in reply to your letter XXXXX requesting partial relief of the Goods and Services Tax/Harmonized Sales Tax (GST/HST) payable with respect to the temporary importation of the amusement ride named XXXXX XXXXX XXXXX[.] Based on the information provided in your letter and subject to all other conditions and information outlined to you in our previous letters XXXXX this is to confirm that the periods during which the XXXXX XXXXX XXXXX may be in Canada and benefit from tax being calculated on 1/60th of the value of the rides as described in our previous letters will end on XXXXX XXXXX XXXXX[.] This is in accordance with the condition set out in our previous letters that the amusement rides remain in Canada for less than one year at a time. If the above noted periods expire, without the rides being exported, their importations will not be entitled to the 1/60th relief and tax will be payable on the respective values of the rides. If this is the case, you may amend your most recent temporary importation of the amusement rides to account for their permanent importation by filing a form B2.

A copy of this letter will be sent to Mr. David Hotchkiss, Manager, Remissions Policy Unit, Customs and Trade Administration Branch in Ottawa.

Yours truly,

John Sitka
Director
General Operations and Border Issues Division
Excise and GST/HST Rulings Directorate
Policy and Legislation Branch