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Consequently, the GST treatment of locomotives, railway rolling stock, and miscellaneous railway equipment temporarily imported for domestic use in Canada did not change with the introduction of tariff item 9801.20.00 in 1998. Therefore, one must continue to refer to the terms of the pre-1998 rolling stock remission orders (e.g., Order in Council (OIC) P.C. 1975-1975) and tariff codes (e.g. code 2338 of Schedule II to the pre-simplified Customs Tariff) to determine how the GST applies to these temporary importations.
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