A Thought About GST and Imports

Since the implementation of harmonized sales tax ("HST") in Ontario and British Columbia, the Government of Canada should re-think the imposition of goods and services tax ("GST") on imports of commercial goods. In connection with the implementation of HST, the CITCAs include provisions such that HST is not imposed on imported commercial goods.  What is the logic of continuing to impose GST on commercial imports? Wouldn't it be better for Canadian businesses and, in particular manufacturers, if the GST cash flow cost on imported commercial goods is removed?  If the Canada Border Services Agency can live with the HST regime for imports, why can't they also live with no GST on commercial goods and GST on non-commercial goods?  Wouldn't it be a more efficient use of government resources if the Canada Border Services Agency is no longer responsible for collection of GST on imported commercial goods and is not longer shares verification/audit functions with the Canada Revenue Agency?  For that matter, wouldn't it be better for businesses if they did not have to be subject to GST audits/compliance verifications by two separate government agencies who do not adequately share information and interpretations?  I am just saying ...

This Blog/Web Site is made available by Cyndee Todgham Cherniak and Cyndee Todgham Cherniak Professional Corporation for educational purposes only as well as to give you general information and a general understanding of the law, not to provide specific legal advice. By using this blog site you understand that there is no attorney client relationship between you and the Blog/Web Site publisher. The Blog/Web Site should not be used as a substitute for competent legal advice from a licensed professional attorney in your province.

The law firm McMillan LLP does not have any connection with this Blog/Web Site.

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Comments (1) Read through and enter the discussion with the form at the end
Peter Dawson - September 15, 2010 8:41 AM

hi Cyndee

Why would CBSA want to give away the $$$ gained on GST collection ?

total Imports = $33,186,809,300 Thats like $33Billion for July2010. Take a 5% of that and hold for 30 days and imagine how much of $$$ earned on interest that is gained ??

Why would CBSA give that away.. its a cash cow.. which they will always milk.. (I would too ..:)

..just saying its all about the $$$ and Fund Mngt at the GST level..

Once GST line item is finalized post end of month.. CBSA has approx 15 days to transfer that amount over to CRA , till then CBSA enjoys whats in their coffers !!

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