Non-Taxable Imported Goods (GST/HST) Regulations — 3
ssenger, baggage or freight cars (in this paragraph referred to as “imported cars”) if (i) the imported cars are imported temporarily for use in the transportation of passengers, baggage or freight from a place in Canada to another place in Canada, (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 (A) the day that is one year after the day on which the imported cars are imported, and (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; (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; (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 (ii) that is to be presented by a donor described in subparagraph (i) in the course of an official visit by the donor to Canada and that is subsequently so presented; (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; (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; and (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, (A) the supply of the goods was not a tax-relieved supply (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 (III) the recipient exported the goods for sale and did not sell