Temporary Importation of Conveyances by Residents of Canada Regulations (SOR/82-840)

Short Title

1 These Regulations may be cited as the Temporary Importation of Conveyances by Residents of Canada Regulations.

Interpretation

2 In these Regulations,

commuter

commuter means

• (a) a resident who is employed by an employer who operates a business in the United States and for whom the employer supplies a conveyance, on which duties have not been paid, for use in connection with that business and for travelling between the resident’s place of employment in the United States and the resident’s residence, and

• (b) a resident who operates a business in the United States and who uses a conveyance, on which duties have not been paid, in connection with that business and for travelling between the resident’s place of business in the United States and residence; (travailleur migrant)

conveyance

conveyance means any vehicle, aircraft or other contrivance that is used to move persons or goods, but does not include water-borne craft; (moyen de transport)

hire or reward

hire or reward means any payment, consideration, gratuity or benefit directly or indirectly charged, demanded, received or collected by a person for the carriage of passengers or goods; (rémunération ou salaire)

Minister

Minister means the Minister of National Revenue; (ministre)

resident

resident means a person who, in the settled routine of the person’s life, makes that person’s home, resides and is ordinarily present in Canada. (résident)

Terms and Conditions of Importation of Conveyances

3 A conveyance may be imported if,

• (a) the conveyance, while in Canada is to be used solely for the transportation of a resident and accompanying persons from the point of arrival in Canada directly to a specified destination in Canada and from the specified destination to a destination outside Canada;

• (b) in the case of a commuter, the conveyance while in Canada is to be used for the personal transportation of the commuter and accompanying persons from the point of arrival in Canada to specified destinations in Canada and from a specified destination in Canada to a destination in the United States;

• (c) in the case of a resident other than a commuter, the conveyance is to be imported only for the purpose of transporting his household or personal effects into or out of Canada, or for personal transportation as a result of an emergency or unforeseen contingency;

• (d) in the case of a commuter, the conveyance is to be imported for the purpose of personal transportation of the commuter and accompanying persons between his place of residence in Canada and a point in the United States or for the purpose of visiting clients in Canada on behalf of his employer;

• (e) the conveyance is not to be used in Canada for the purpose of

  • (i) touring or other leisure activity,

  • (ii) carrying passengers or goods for hire or reward,

  • (iii) transporting goods for sale, or

  • (iv) soliciting sales or subscriptions on behalf of an employer who operates a business in Canada;

• (f) at the time of importation, the person importing the conveyance specifies to the customs officer the date on which the person intends to export the conveyance from Canada; and

• (g) the conveyance is exported from Canada within the time limit specified in section 5.

4 [Repealed, SOR/88-84]

Time Limits

• 5 (1) A conveyance may remain in Canada until the expiration of

  • (a) the intended date of exportation specified pursuant to paragraph 3(f), or

  • (b) 30 days from the date of its importation,

  whichever is the earlier.

• (2) Where it is impossible or impracticable for a resident to comply with the requirements referred to in subsection (1), the Minister may extend the time during which a conveyance may remain in Canada for any additional period not exceeding 60 days from the date of its importation into Canada.

6 The Minister may require security with respect to a conveyance that is temporarily imported in the form of cash or a certified cheque in an amount not exceeding the duties that would be payable if tariff item No. 9802.00.00 did not apply to that conveyance.