Tripitaka

I've searched and checked the wiki to no avail...

I'm in BC on a TWP and heard through the grapevine that it was possible to import goods (in my case, a boat) from the US without paying taxes due to the TWP status. These are not "goods to follow" - it is a straight cross-border import that at least PR and above would pay taxes on.

Brought the boat in yesterday and of course, got hit with the taxes so no real surprise.

I'd like to hear from folks what their experiences have been and whether anyone knows the correct legislation to support or disprove the situation. I know at least one person that did NOT have to pay taxes in this situation so I'm fishing a bit to see what I can uncover.

Auld Yin

You need a new grapevine. Except for the fact you do not have PR status you are treated the same as any Canadian resident. I would suggest that we all know someone who has evaded import taxes, income taxes etc, etc. If you think this out, TWPers would be hired by the rest of us to go across the border and import all manner of items tax/duty free.

Tripitaka

- A grapevine is a grapevine; sometimes they are right and sometimes not. I had thought it through - hence me asking the question! I'm never one to pass up an opportunity!

JonboyE

Immigration status is not a relevant factor. If you are resident in Canada, i.e. you live here, then you have to pay HST on imported goods.

People who are not resident in Canada - so called seasonal residents who have a vacation home here but who stay less than 183 days a year - would not pay tax if they brought their own boat into Canada as long as they exported it when they left.

In the old GST/PST days customs would collect GST at the border and the provincial government collected the PST. I know that ICBC were inconsistent in collecting PST on imported motor vehicles (rules almost the same as for boats). Some would collect PST, others would not on the grounds that there was not a change of ownership. ICBC and inconsistent application of the law go hand in hand but this may be the source of what you have heard.

If you want to look it up then the relevant law is in the Excise Tax Act sections 212 for GST and 212.1.(2) for the provincial part of the HST.

Tripitaka

Thanks Jon. No wonder the customs guy looked at me oddly and laughed when I queried it! Still, thats way better than the attitude of the Department of Hopeless Security going the other way.