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  1. Non-Taxable Imported Goods (GST/HST) Regulations - SOR/91-31 (Section 3)
    Non-Taxable Imported Goods (GST/HST) Regulations

     For the purposes of section 8 of Schedule VII to the Act, the following goods and circumstances are prescribed:

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    • (d) goods imported for the sole purpose of maintenance, overhaul or repair of those goods in Canada, where

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      • (ii) the goods are exported as soon after the maintenance, overhaul or repair is completed as is reasonable having regard to the circumstances surrounding the importation and, where applicable, to the normal business practice of the importer;

    • (e) crude oil where

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      • (v) the refined product is exported as soon after the refining is completed as is reasonable having regard to the circumstances surrounding the importation and, where applicable, to the normal business practice of the importer;

    • (f) foreign-based conveyances where

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      • (iii) the conveyance is exported as soon after the maintenance, overhaul or repair is completed as is reasonable having regard to the circumstances surrounding the importation and, where applicable, to the normal business practice of the importer;

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    • (h.1) railway passenger, baggage or freight cars (in this paragraph referred to as “imported cars”) if

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      • (ii) railway cars of the same kind and number as the imported cars could not have been acquired from Canadian production or other Canadian sources at a reasonable cost or could not have been delivered or made available in Canada when needed, and

      • (iii) the imported cars are exported on or before the earlier of

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        • (B) the day on or before which railway cars of the same kind and number as the imported cars could be delivered or made available in Canada after having been acquired from Canadian production or other Canadian sources at a reasonable cost;

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    • (j.1) a representational gift that is an article

      • (i) that is presented by a donor acting in the capacity as a Head of State, Head of Government or representative of a government, a public body of a foreign country or a political subdivision of a foreign country, to a donee acting in the capacity of the Governor General, the Prime Minister of Canada, a minister of the Government of Canada, a member of the Senate or House of Commons, a provincial premier or a municipal mayor, in the course of an official visit by the donee outside Canada, or

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    • (m) a qualifying vehicle that is imported temporarily by an individual resident in Canada and not accounted for as a commercial good (as defined in subsection 212.1(1) of the Act) under section 32 of the Customs Act if

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    • (n) goods that are classified under tariff item No. 9813.00.00 or 9814.00.00 in the List of Tariff Provisions set out in the schedule to the Customs Tariff, or that would be so classified in the absence of paragraphs (a) and (b) of those tariff items, if

      • (i) in the case where the goods are being imported for the first time since the goods were last supplied and delivered or made available to the recipient of that last supply,

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        • (B) the supply of the goods was made by way of sale by a supplier that did not acquire the goods by way of a tax-relieved supply and the recipient is returning the goods to the supplier because

          • (I) under the agreement for the supply, or as a consequence of the termination of that agreement, ownership of the goods is never transferred to the recipient or is transferred back to the supplier,

          • (II) the goods are defective or not as ordered by the recipient, or

      • (ii) in any other case, the goods were either not imported previously or it is the case that all of the following do not apply in respect of the last importation of the goods:

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        • (C) tax under section 212 of the Act was not payable as a consequence of section 213 of the Act only because the goods were subsequently exported.

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  2. Non-Taxable Imported Goods (GST/HST) Regulations - SOR/91-31 (Section 2)
    Non-Taxable Imported Goods (GST/HST) Regulations

     In these Regulations,

    qualifying vehicle

    qualifying vehicle means a vehicle (other than a racing car described in heading No. 87.03 of the List of Tariff Provisions set out in the schedule to the Customs Tariff) registered under the laws of a foreign jurisdiction relating to the registration of motor vehicles that

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    • (b) is described in subheading No. 8704.22 or 8704.32 of that List and has a gross vehicle weight rating (as defined in subsection 2(1) of the Motor Vehicle Safety Regulations) not exceeding 10 tonnes, or

    tax-relieved supply

    tax-relieved supply means a supply of goods

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    • (c) made outside Canada, except if the recipient subsequently imported the goods and it is the case that all of the following do not apply in respect of that importation of the goods:

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      • (iii) tax under section 212 of the Act was not payable as a consequence of section 213 of the Act only because the goods were subsequently exported. (fourniture dégrevée)

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