GST rebate on exported Motorhome

Hello, I'm hoping you can help me. My husband and I purchased a 2005 Motorhome in the U.S. We imported it, paid the GST at the border and they told us we could get it back. I called Revenue Canada got the B2 form completed it , sent my copies and I received a call from CSBA saying that we were not entitled to get the GST back as we registered the motorhome. We also had a trade-in which we also imported and then exported back to the US. We are trying to get the GST back on the trade-in. Of course there was no reductions on the trade-in.   I think it is the same principal as buying a car here, when you buy a car and have a trade in , you only pay the GST on the difference. When we imported the motorhome, they charge you on the whole balance of the Cdn converted amount .   I would appreciate any advice you can offer, Thank You for your time.   -------------------------------------------------------------------------------
david ingram replies:

Well it sounds to me like you bought a motorhome in the USA and then imported it to Canada and were properly charged GST for the import. 

Then, some time later, you took that motorhome back to the US and bought another 2005 motorhome which you imported.  For Canadian purposes, at that point, it does not matter how you paid for it, the GST is payable on the fair market value (not necessarily what you paid for it) as you cross the border. 

There is no reson that I know of that you would qualify for a refund on either motrohome under those ciircumstances since these were personal purchases and not part of a business. 

I do NOT understand why anyone at the border would tell you that the GST was refundable. GST is due and payable on 'anything' you bring into the country but for practical purposes, they do not charge you GST on any examption you may have had when you entered.

I am also embarrassed that I do not know what the B2 form you filed was.  A 'B200' is an excise tax return you might have filed if you were in business but it does not apply to GST. If you filed this form it was in error becasue it only applies to excise tax and you have to be in business to use it.

GST refunds are only issued to GST registrants (GST34) who are in business as an input credit or non-residents (GST176) who export a vehicle that they bought in Canada.

I hope this helps.  Having bought  7 vehicles into Canada, I wish I knew a method of getting back the GST. 



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