Canada Border Services - What Gives?

[Hank2211]

I recently received my trophies from a hunt in Cameroon last year. The clearing agent asked for a copy of the invoice for the hunt to clear the trophies. I provided the trophy fee invoice, as I have in the past. She told me she needed the invoice for the entire hunt, because Canada Border Services is saying that GST (and duty, if any, but there never has been any to date) is now calculated on the value of the hunt, not necessarily the value of the trophies. In the past, things have been a bit all over the map, but never like this. I have paid on the value of taxidermy work done overseas, where the animal has been mounted in Africa, or in some cases on the value of the trophy fee (elephant tusks - unworked - calculated the GST on the trophy fee). Always the trophy fee on unmounted animals.

This strikes me as both odd and wrong - surely the value of the hunt is consumed overseas, and I shouldn't be paying GST on that? If I travel to Europe on vacation, no one has ever asked me for hotel or restaurant invoices when I get back.

I haven't received the final calculation yet, but I'm curious if anyone else has run into this?

Thanks

 

[toxic111]

I didn't on mine.. but a broker handled all of my shipping... but with what I paid for shipping & clearing I wouldn't have noticed anyway... but does seem strange to me that GST is being collected on a service that was out side of the country.

 

[enysse]

Wow, I feel really bad if you have to pay GST on the whole hunt....seems very excessive!

 

[BRICKBURN]

The "all over the map" tax amount happening depends where your stuff lands on the map, literally.
Some offices have their own interpretation policy apparently.

I have seen them try and do the invoice thing for "trophy fees".

Trophy Fees; in my opinion are not the value of the animal but a fee to be paid by international hunters in order to be able to do the activity of hunting in another country. Indeed local hunters are not charged trophy fees.

Also, the amount of the value of the various other parts left behind in the country, in my estimation, are the "lions share" of the value of any animal. (pun intended)

One of my import experiences:
I anticipated a fight about the value of my items, which without an invoice they are quite happy to "impute a value" of the trophy fee.

I provide a market value of my items.
Went on line and copied the latest auction prices for old taxidermy of the same type.
Lots online.

The officer was not pleased with me. When I had the temerity to ask what was proceeding, after a significant wait, I was told in a grumpy tone that my taxes were being calculated on the information/documentation I had provided, including a letter that the items were gifts.

Still more waiting.

Finally, paying the GST on the market value I had provided. eg Springbok hide R7.00 and tanning.

Another one:
When declaring items at the border on several occasions. i.e.. Gifts of significant value. The agent went online and tried to find an internet ad in the area from which the gift originated to determine the market value.
We always work it out on the spot. The internet is the great leveller.


Remember your personal exemption amount from your trip. Make sure its used in the calculation
After an absence of seven days or more
You can claim up to $800 worth of goods without paying duty or taxes..
With the exception of alcohol and tobacco, goods you claim in your $800 exemption may precede or follow you by mail or other means.

Interpretations from CRA:

Value of Imported Goods for GST Purposes
7. Division III of Part IX of the Act requires the application of Customs legislation for purposes of determining the value of goods imported, whether or not the goods are actually subject to customs duty.

12. The provisions under the Customs Act which determine the value of imported goods on which duty is calculated have not been changed by the GST legislation. That is, the value for duty will continue in most cases to be based on the transaction value, i.e., the price paid or payable for the goods in a sale for export to Canada. In determining value for duty under the transaction value method, certain adjustments to the price paid or payable are allowed and/or required. The value for duty that results from the application of the valuation provisions of the Customs Act (sections 46 to 55) will, after the addition of the appropriate taxes referred to in paragraph 215(1)(a) of the Act, form the value for tax.


The Customs Act, if you're bored.
Sections on Valuation are relevant to determination of GST on imported goods.
http://laws-lois.justice.gc.ca/PDF/C-52.6.pdf


Good luck

 

[bluey]

In australia
We have to pay gst on the whole hunt
Not accomadation before and after , or flights
Just the hunt
Dip and pack
And trinkets if they want to be a,,,,es,
When we came in 2010 , they said i had to pay gst on some jewellery l bought for my wife ,but then said dont worry about as we came customs

 

[Cliffy]

Man I thought our US stuff was bad. My sympathies

 

[adgunner]

I have seen a very similar thing before. I have had CBS explain that the taxidermy fee is in addition to the value of the trophy fee, in other words add them together! After much arguing it eventually went thru on just the taxidermy bill. I have a shipment ready to leave RSA and hope this one will fair well. I am however using a broker as I can't guarantee I will be around to pick it up. I agree with Brickburn, it really does seem to depend on where it comes thru and more importantly who is the CSB agent!

 

[lcq]

Border security my butt our customs are glorified tax collectors.

The "all over the map" tax amount happening depends where your stuff lands on the map, literally.
Some offices have their own interpretation policy apparently.

I have seen them try and do the invoice thing for "trophy fees".

Trophy Fees; in my opinion are not the value of the animal but a fee to be paid by international hunters in order to be able to do the activity of hunting in another country. Indeed local hunters are not charged trophy fees.

Also, the amount of the value of the various other parts left behind in the country, in my estimation, are the "lions share" of the value of any animal. (pun intended)

One of my import experiences:
I anticipated a fight about the value of my items, which without an invoice they are quite happy to "impute a value" of the trophy fee.

I provide a market value of my items.
Went on line and copied the latest auction prices for old taxidermy of the same type.
Lots online.

The officer was not pleased with me. When I had the temerity to ask what was proceeding, after a significant wait, I was told in a grumpy tone that my taxes were being calculated on the information/documentation I had provided, including a letter that the items were gifts.

Still more waiting.

Finally, paying the GST on the market value I had provided. eg Springbok hide R7.00 and tanning.

Another one:
When declaring items at the border on several occasions. i.e.. Gifts of significant value. The agent went online and tried to find an internet ad in the area from which the gift originated to determine the market value.
We always work it out on the spot. The internet is the great leveller.


Remember your personal exemption amount from your trip. Make sure its used in the calculation
After an absence of seven days or more
You can claim up to $800 worth of goods without paying duty or taxes..
With the exception of alcohol and tobacco, goods you claim in your $800 exemption may precede or follow you by mail or other means.

Interpretations from CRA:

Value of Imported Goods for GST Purposes
7. Division III of Part IX of the Act requires the application of Customs legislation for purposes of determining the value of goods imported, whether or not the goods are actually subject to customs duty.

12. The provisions under the Customs Act which determine the value of imported goods on which duty is calculated have not been changed by the GST legislation. That is, the value for duty will continue in most cases to be based on the transaction value, i.e., the price paid or payable for the goods in a sale for export to Canada. In determining value for duty under the transaction value method, certain adjustments to the price paid or payable are allowed and/or required. The value for duty that results from the application of the valuation provisions of the Customs Act (sections 46 to 55) will, after the addition of the appropriate taxes referred to in paragraph 215(1)(a) of the Act, form the value for tax.


The Customs Act, if you're bored.
Sections on Valuation are relevant to determination of GST on imported goods.
http://laws-lois.justice.gc.ca/PDF/C-52.6.pdf


Good luck

 

[BRICKBURN]

Border security my butt our customs are glorified tax collectors.

That to.

 

[Cliffy]

That's actually how Customs started was tax collection over 200 years ago. Border safety is something it got in to centuries later!

 

[bellero]

Stand your ground with CBSA, call them, write letter, speak to supervisors, etc. There's lot of grey areas that can be argued to your benefit. I have zero experience in importing trophies but I've imported my fare share of firearms from the US and they always tried to phuck me over using their own interpretation of the grey areas in the law.