Temporary Importation of Conveyances by Residents of Canada Regulations (SOR/82-840)

2 In these Regulations,

commuter

commuter means

• (a) a resident who is employed by an employer who operates a business in the United States and for whom the employer supplies a conveyance, on which duties have not been paid, for use in connection with that business and for travelling between the resident’s place of employment in the United States and the resident’s residence, and

• (b) a resident who operates a business in the United States and who uses a conveyance, on which duties have not been paid, in connection with that business and for travelling between the resident’s place of business in the United States and residence; (travailleur migrant)

conveyance

conveyance means any vehicle, aircraft or other contrivance that is used to move persons or goods, but does not include water-borne craft; (moyen de transport)

hire or reward

hire or reward means any payment, consideration, gratuity or benefit directly or indirectly charged, demanded, received or collected by a person for the carriage of passengers or goods; (rémunération ou salaire)

Minister

Minister means the Minister of National Revenue; (ministre)

resident

resident means a person who, in the settled routine of the person’s life, makes that person’s home, resides and is ordinarily present in Canada. (résident)