- 主题发起人 Susana.
- 发布时间 2015-12-22
如果你说给转给父母当然他们会这样说。你的车是否是买在你自己的title下？如果是自己的 title，而且你属于税务居民的话，可能GST这块有问题，但七天内PST原则上是可以退的。
如果你直接以非税务居民的名义买就属于GST可返还的范畴。
如果你有expectation of profit，就应该可以申请GST number，哪怕只是卖一辆，原则上是这样。操作上不知道有没有成功的例子
另外买的时候直接由卖家发货出国的话，他们应该不收GST，但车有些特殊，很多车dealer不能出口的
最后最简单的是，为什么不找个有GST number的公司买呢？他们收点手续费
最后编辑: 2015-12-22
是说非居民买了带出境，跟是不是resell没关系，当然不是买了在这里开
以营利为目的，不表示要注册PST，因为你是出口，本来没有pst taxable的业务。但是GST出口那个叫零税率，仍然是GST taxable的项目要申请GST。当然，从字面上说，就是expectation of profit,，不过话说回来，有利润就要交税了，但应该比GST的钱少
建议不要这样折腾，最好的方式是直接从dealer那里搞定，说是出口的，dealer直接发货出去，有bill of lading这些，他们可以直接不收你GST和PST的。当然dealer没有这个义务，他可以不给你办。找个好的sales给你搞定，不然申请退就麻烦多了。必须是厂家允许出口的车型
最后编辑: 2015-12-22
来旅游买车当然不能，但是带回去用原文上面写的是非居民买出境作为commercial use，但commercial use不一定是resell，而且在境外，谁知道怎么用的，操作起来不知道如何处理的。具体见reason code 4
所以最好是直接由dealer承运，这样开始就不交GST最省事
If the non-resident business or consumer allowed the supplier to arrange for shipping of the goods so that the delivery of the goods occurs outside Canada, GST/HST would not be charged. If goods are delivered in Canada, the supplier must charge the GST/HST because the supplier can no longer control whether the goods actually leave Canada.
最后编辑: 2015-12-22
If a non-resident takes possession of goods in Canada and plans to export goods and file for a rebate, they must prove that they exported with goods within 60 days. That means they need paperwork that has been stamped by government authorities relating to the export. It used to be that the non-resident would present themselves and the goods to the Canada Border Services Agency (CBSA) at the time of export and complete paperwork. The CBSA says to non-residents that they do not have forms to complete relating to exports (even though there is the E15 Certificate of Destruction/Exportation). I recommend that the non-resident prepares paperwork and ask the CBSA to stamp the paperwork to acknowledge the request (at least). More importantly, the non-resident should complete the entry paperwork when returning to their home country. In the United States, the person would complete a form 7901. This paperwork is good evidence of an import into another country, which usually is accepted as evidence of export from Canada.
研究了半天，我觉得强调的还是business而不是个人消费用，如果是居民买就要GST号，不是居民买就要申请rebate。但不管谁买，如果直接运出境就不用交GST，因为卖家相当于是直接卖出境外，是零税率
难度在你要证明你不是consumer，是商业用，总之GST看来 麻烦
You are eligible for a rebate if: ■ you are a non-resident; ■ you received goods in Canada and paid the GST/HST on them on or before delivery; ■ you are not a consumer of the goods; ■ you exported the goods from Canada within 60 days of delivery (you have to have either taken the goods with you when you left Canada or exported them by mail or common carrier); ■ you bought the goods in the course of the commercial activities of any Canadian establishment that you own; ■ the total of all receipts attached to your application shows that you made taxable purchases (other than zero-rated purchases) of at least CAN$200 (excluding the HST in a participating province or the GST and provincial sales tax (PST) in the rest of Canada); and ■ each receipt attached to your application shows that you made eligible taxable purchases (other than zero-rated purchases) of at least CAN$50 (excluding the HST in a participating province or the GST and PST in the rest of Canada). You are not eligible for a GST/HST rebate when you export the following goods: ■ alcoholic beverages such as liquor, wine, and beer; ■ tobacco products; and ■ gasoline, diesel fuel, or other motive fuels other than fuel that is being transported in a vehicle designed for bulk transport and that is not for use in the vehicle that is transporting it. In certain cases, when the supplier charged you the GST/HST by mistake on goods that you purchased and exported from Canada, you can ask the supplier for a tax refund or credit. If you cannot get a refund or credit from the supplier (for example, if the supplier refuses to refund the amount or goes out of business), you can apply for a rebate of the GST/HST paid in error under reason code 1. Goods (other than excisable goods such as beer, spirits, wine, and tobacco products) are zero-rated if you take delivery of the goods in Canada, and all of the following conditions are met: ■ you are not a consumer; ■ you export the goods as soon as is reasonable in the circumstance after they are delivered to you; ■ you do not buy the goods to consume, use, or supply in Canada before exporting them; ■ after buying the goods and before exporting them, you do not further process, transform, or alter the goods in Canada, unless it is reasonably necessary or incidental to transport them; and ■ the supplier keeps satisfactory evidence, for audit purposes, that you exported the goods.
难度在你要证明你不是consumer，是商业用，总之GST看来 麻烦
You are eligible for a rebate if: ■ you are a non-resident; ■ you received goods in Canada and paid the GST/HST on them on or before delivery; ■ you are not a consumer of the goods; ■ you exported the goods from Canada within 60 days of delivery (you have to have either taken the goods with you when you left Canada or exported them by mail or common carrier); ■ you bought the goods in the course of the commercial activities of any Canadian establishment that you own; ■ the total of all receipts attached to your application shows that you made taxable purchases (other than zero-rated purchases) of at least CAN$200 (excluding the HST in a participating province or the GST and provincial sales tax (PST) in the rest of Canada); and ■ each receipt attached to your application shows that you made eligible taxable purchases (other than zero-rated purchases) of at least CAN$50 (excluding the HST in a participating province or the GST and PST in the rest of Canada). You are not eligible for a GST/HST rebate when you export the following goods: ■ alcoholic beverages such as liquor, wine, and beer; ■ tobacco products; and ■ gasoline, diesel fuel, or other motive fuels other than fuel that is being transported in a vehicle designed for bulk transport and that is not for use in the vehicle that is transporting it. In certain cases, when the supplier charged you the GST/HST by mistake on goods that you purchased and exported from Canada, you can ask the supplier for a tax refund or credit. If you cannot get a refund or credit from the supplier (for example, if the supplier refuses to refund the amount or goes out of business), you can apply for a rebate of the GST/HST paid in error under reason code 1. Goods (other than excisable goods such as beer, spirits, wine, and tobacco products) are zero-rated if you take delivery of the goods in Canada, and all of the following conditions are met: ■ you are not a consumer; ■ you export the goods as soon as is reasonable in the circumstance after they are delivered to you; ■ you do not buy the goods to consume, use, or supply in Canada before exporting them; ■ after buying the goods and before exporting them, you do not further process, transform, or alter the goods in Canada, unless it is reasonably necessary or incidental to transport them; and ■ the supplier keeps satisfactory evidence, for audit purposes, that you exported the goods.
最后编辑: 2015-12-22
如果是直接运出境，也可以考虑用reason code 1来申请，不需要是非居民。说到底，关键还是要直接运出境。
reason code 1. Goods (other than excisable goods such as beer, spirits, wine, and tobacco products) are zero-rated if you take delivery of the goods in Canada, and all of the following conditions are met: ■ you are not a consumer; ■ you export the goods as soon as is reasonable in the circumstance after they are delivered to you; ■ you do not buy the goods to consume, use, or supply in Canada before exporting them; ■ after buying the goods and before exporting them, you do not further process, transform, or alter the goods in Canada, unless it is reasonably necessary or incidental to transport them; and ■ the supplier keeps satisfactory evidence, for audit purposes, that you exported the goods.
reason code 1. Goods (other than excisable goods such as beer, spirits, wine, and tobacco products) are zero-rated if you take delivery of the goods in Canada, and all of the following conditions are met: ■ you are not a consumer; ■ you export the goods as soon as is reasonable in the circumstance after they are delivered to you; ■ you do not buy the goods to consume, use, or supply in Canada before exporting them; ■ after buying the goods and before exporting them, you do not further process, transform, or alter the goods in Canada, unless it is reasonably necessary or incidental to transport them; and ■ the supplier keeps satisfactory evidence, for audit purposes, that you exported the goods.
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