Personal Exemptions Flashcards
What are the two exemptions Canadian residents always qualify for?
9813 & 9814
What are the exemptions Canadian residents qualify for?
9804.10
9804.20
9804.30
9804.40
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
