TEI-Canada Customs and Revenue Agency liaison meeting agenda: excise tax issues.

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TEI-Canada Customs and Revenue Agency liaison meeting agenda: excise tax issues.

December 7, 1999

On December 7, 1999, Tax Executives Institute held its annual liaison meeting with the Canada Customs and Revenue Agency on pending commodity and excise tax issues. The agenda for the meeting, which was prepared under the aegis of TEI's Canadian Commodity Tax Committee, whose chair is Glen S. Pye of Nortel Networks Corporation. Marlie R.M. Burtt, the Institute's Vice President-Region I, coordinated preparations for the liaison meeting.

Tax Executives Institute, Inc. welcomes the opportunity to present the following comments and questions on pending commodity and excise tax issues, which will be discussed with representatives of the Canada Customs and Revenue Agency (hereinafter referred to as "Revenue Canada") during TEI's December 7, 1999, liaison meeting. If you have any questions in advance of that meeting, please do not hesitate to call either Marlie R.M. Burtt, TEI's Vice President for Canadian Affairs, at (403) 269-8736 or Glen S. Pye, chair of the Institute's Canadian Commodity Tax Committee, at (905) 863-6118.

1. A corporation resident in Canada is a GST registrant and acts as Importer of Record for goods. The importer does not take ownership of the goods, but provides services in respect of the goods as part of its normal commercial activities. Is the importer entitled to claim back the GST paid on importation as an input tax credit, in the following circumstances:

(a) The importer provides a service of warehousing the imported goods in Canada.

(b) The importer further manufactures the imported goods and then exports them from Canada to a related party.

(c) The importer breaks the shipment into smaller parcels and then ships the goods to customers located both inside and outside of Canada.

2. Please clarify Revenue Canada's interpreta...

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