13 April 1995 GST/HST Interpretation 11995-1[3] - Electronic Transmission of GST Export Declarations

Dear XXXXX

I refer to your letter of March 31, 1994, wherein you indicated that you have a mandate from the members of the XXXXX to submit the updated procedures followed by carriers with respect to the electronic transmission of export declarations required for the purposes of the Goods and Services Tax (GST). I apologize for the undue delay in responding to your letter.

I understand that by using the following codes, the electronic transmission of a bill of lading by a customer serves the same purpose as if the GST export declaration was made available on hard copy:

Using a PC with a software package called XXXXX customers need to place the letter XXXXX in the field entitled "GST indicator"; with XXXXX customers need to indicate XXXXX in the "GST" field.

Using a mainframe: customers need to transmit the code XXXXX in the GST designated field. In an earlier mainframe package, customers needed to place the code XXXXX in the GST designated field.

I also understand that XXXXX will include in its latest PC software package, a "Help" key tied to the GST field which will show the full text of the prescribed export declaration on the customer's screen. I presume that other members will also include the "Help" key as part of their software package.

In consultation with Revenue Canada Audit Directorate, it has been determined that the use of the codes for export declarations in PC and mainframe records is acceptable for purposes of subsection 7(a) of Part VII of Schedule VI to the Excise Tax Act (the Act). The use of the codes have been approved provided they are used consistently, all codes and descriptions are made available to the Department at the time of an audit, and an audit trail is maintained ( allows the auditor to follow the use of the codes for export declarations and the transactions through the member company's records).

If you have any questions or comments, please do not hesitate to contact Tom Alley, Tax Policy Officer at 9613) 952-9218.

Yours truly,

J.A. Venne
Director
Tax Policy - Special Sectors
GST Rulings & Interpretation