Non-Taxable Imported Goods (GST/HST) Regulations

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

• (a) precious metals imported under any circumstances;

• (b) unwrought silver, gold or platinum, waste and scrap of precious metal or of metal clad with precious metal, and concentrates of silver, gold or platinum, where imported for the purpose of being refined into precious metals;

• (c) goods imported for the sole purpose of public exhibit by a public sector body, where, while the goods are in Canada,

  • (i) title to the goods is not intended to pass and does not pass to a person in Canada, and

  • (ii) beneficial use of the goods is not intended to pass and does not pass to a person in Canada that is not a public sector body;

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

  • (i) neither title to nor beneficial use of the goods is intended to pass, or passes, to a person in Canada while the goods are in Canada, and

  • (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

  • (i) imported for the sole purpose of being refined in Canada,

  • (ii) title to the crude oil is not held by a person in Canada at the time of importation,

  • (iii) title to the crude oil is not intended to pass and does not pass to a person in Canada while the crude oil is in Canada,

  • (iv) title to all refined products produced from the crude oil is not intended to pass and does not pass to a person in Canada while the refined products are in Canada, and

  • (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

  • (i) the conveyance is non-taxable by reason of the reference to heading No. 98.01 of Schedule I to the Customs Tariff in section 1 of Schedule VII to the Act, and the conveyance is diverted for maintenance, overhaul or repair in Canada,

  • (ii) neither title to nor beneficial use of the conveyance is intended to pass, or passes, to a person in Canada while the conveyance is in Canada, and

  • (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;

• (g) a print, an etching, a drawing, a painting, a sculpture or other similar work of art where

  • (i) the work is part of a shipment of imported art on consignment and the total value of the shipment, determined in accordance with section 215 of the Act, is at least $250,000,

  • (ii) at the time of importation, having regard to previous experience, if any, of the importer in importing works of art, it is reasonable to expect that at least 75%, in value, of the shipment will be exported within one year after the importation,

  • (iii) the work is imported for the purpose of supply by the importer in the ordinary course of the importer’s business, and

  • (iv) the importer provides a declaration pursuant to section 4;

• (h) locomotives, railway rolling stock and vessels imported in circumstances where customs duties have been remitted or removed under

  • (i) Railway Rolling Stock (International Service) Remission Order No. 3,

  • (ii) code 2338 of Schedule II to the Customs Tariff,

  • (iii) Railway Rolling Stock (International Service) Remission Order No. 4,

  • (iv) Railway Rolling Stock (Canadian Domestic Use) Remission Order No. 2, or

  • (v) section 5, 6, 7, 15, 16 or 17 of the Vessel Duties Reduction or Removal Regulations;

• (i) goods described in the following items of the schedule to the Temporary Importation Regulations imported in circumstances where the terms and conditions of those Regulations are met, namely,

  • (i) items 3, 16 to 18, 27, 32, 33, 36, 39 to 44, 49, 52 to 54 and 57, and

  • (ii) items 38 and 47, when the goods are imported by a non-resident person;

• (j) goods imported after having been exported for warranty repair work;

• (k) medals, trophies, plaques or other similar articles to be presented by the importer at awards ceremonies;

• (l) goods enumerated in code 1910 of Schedule II to the Customs Tariff where the goods are imported in circumstances that meet the requirements of that code; and

• (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

  • (i) the qualifying vehicle was last supplied in the course of a vehicle rental business to the individual by way of lease, licence or similar arrangement under which continuous possession or use of the qualifying vehicle is provided for a period of less than 180 days,

  • (ii) immediately before the importation, the individual was outside Canada for an uninterrupted period of at least 48 hours, and

  • (iii) the qualifying vehicle is exported within 30 days after the importation.