Personal Exemptions Flashcards
What are the two exemptions Canadian residents always qualify for?
9813 & 9814
What is covered by exemption 9813?
It is the entitlement for goods produced in Canada, exported, then re-imported into Canada
What is covered by exemption 9814?
9814 covers foreign goods, properly imported into Canada then exported and re-imported again… Think your iPad
Who qualifies for exemptions under 9804, 9813 & 9814?
- Canadian residents
- Temporary residents
- Former residents
What exemptions do Canadian residents, temporary residents and former residents qualify for?
9804, 9813 & 9814
What is the definition of a temporary resident?
A person who is not a resident of Canada and who resides temporarily in Canada for the purpose of any of the following:
-Education
-Employment not exceeding 36 months
-Performing pre-clearance activities on behalf of the US Gov’t
-Spouses and dependants of pre-clearance workers
Where is the definition of “temporary resident” found?
D-Memo D2-1-1
What is the definition of a “Canadian resident”?
A resident is a person who in the settled routine of that person’s life makes his home, resides and is ordinarily present in Canada
Where is the definition of “Canadian resident” located?
D-Memo D2-6-1
What is the definition of a “non-resident”?
A non-resident is a person who, in the settled routine of that person’s life, makes his home, resides and is ordinarily present outside of Canada
Where is the definition of “non-resident” located?
D-Memo D2-6-1
What is the definition of a “former resident”?
A person returning to resume residency in Canada after having been a resident of another country for a period of not less than one year (official residence outside Canada for a year or more) or a resident returning after an absence from Canada of not less than one year. Resident of another country can travel back and forth, travelling resident must be gone a full year
Where is the definition of a “former resident” found?
D-Memo D2-3-2
What are the exemptions Canadian residents qualify for?
9804.10
9804.20
9804.30
9804.40
9813
9814
