Administrative Policy
9 March 2000 Interpretation HQC25974
occasional bringing into Canada of a corporate aircraft for in-Canada transport subject to a one-time GST payment
A Canadian corporation that intends to operate a corporate aircraft pursuant to an operating agreement with the registered owner, that is an American entity, and with the aircraft being based in the U.S., will on occasion bring the aircraft into Canada from the U.S. without passengers and then use it to transport Canadian residents between points in Canada. How and when is GST payable? CRA responded:
GST would be paid as a one-time payment.
Please refer to Customs Notice N-118 (copy enclosed) concerning the conditions attached to the re-importation of goods which were previously temporarily imported on a full tax paid basis, and then exported after use in Canada.