Section 212

Cases

Flavell v. Deputy Minister of National Revenue for Customs and Excise (1996), 137 DLR (4th) 45 (FCTD)

The Canadian owner of a houseboat that was normally kept in a marina near Kingston, Ontario and had a new engine installed in the United States as a result of a marine emergency, was correct in taking the position that upon the return of the houseboat to Canada, the only "imported" good was the new engine, rather than the houseboat. The word "imported" should be restricted to encompassing only goods acquired abroad and brought into Canada.

Words and Phrases
import

Subsection 212(2)

Administrative Policy

RC4082 "GST/HST Information for Charities," 29 June 2010, pp. 27-28

Includes a simple example where a registered charity, which previously had bought a building for use as to 70% in exempt activities and 30% for leasing (also an exempt supply in the absence of the election), then makes the election so that it is entitled to a net recovery of 30% of the net GST costs incurred on the building acquisition.