Question Period Note: EXCISE TAX ACT (RVs)

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About

Reference number:
CRA-2024-QP-00009
Date received:
Dec 5, 2024
Organization:
Canada Revenue Agency
Name of Minister:
Bibeau, Marie-Claude (Hon.)
Title of Minister:
Minister of National Revenue

Issue/Question:

EXCISE TAX ACT (RVs)

Suggested Response:

  • The CRA cannot comment on ongoing or planned compliance measures.

  • The CRA is responsible for interpreting and administering the legislative provisions under the Acts it administers.

  • I can provide general information on how the place of supply rules are treated under the Excise Tax Act (ETA), including for recreational vehicles (RVs).

  • These rules would apply to all supplies where there is an importation into Canada by a manufacturer who has signed an agreement with the constructive importer (dealer) to choose this GST/HST treatment.

Background:

NIL

Additional Information:

None